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Following the issuance of proposed regulations in June 2011, the Internal Revenue Service issued final regulations on March 30, 2015 clarifying certain exceptions to the compensation deduction limitation imposed by Section 162(m) of the Internal Revenue Code.

Although most of the attention from the Tax Reform Act signed by President Trump on December 22, 2018 (Public Law 115-9, informally known as the "Tax Cuts and Jobs Act")

The First District Court of Appeal upheld a ruling that hookah products are "loose tobacco suitable for smoking" and therefore taxable as Other Tobacco Products (OTP) under Florida law.

On Dec. 10, 2015, the Georgia Department of Revenue released another set of revisions to its regulations governing filmed and interactive entertainment tax credits under OCGA §48-7-40.26.

In this episode of GeTtin' SALTy, Nikki Dobay and DeAndré Morrow dive into the Maryland's legislative session, which adjourned this week.

In this post-session episode of the GeTtin' SALTy podcast, host Nikki Dobay is joined by Jeff Newgard of Peak Policy for a comprehensive debrief on Oregon's 2026 short legislative session.

A Texas-based radiologist who performed all work from his home state faced California income tax assessments on earnings from a California company contract. The California Court of Appeal rejected the Franchise Tax Board's attempt to apply the unitary business principle to a sole proprietor, creating new grounds for non-resident individuals to challenge similar assessments.

California's tax landscape is undergoing significant changes, from new SaaS taxes and MCO levies in the recently signed state budget to a slate of high-stakes ballot measures including a proposed billionaire wealth tax. This podcast episode examines how these legislative developments and voter initiatives could reshape the state's tax policy and what stakeholders need to know heading into the 2026 ballot season.

Jared Walczak of the Tax Foundation joins the GeTtin' SALTy podcast to examine the growing movement to eliminate real property taxes in the United States, using Ohio as a detailed case study. The discussion explores the fiscal challenges of replacing property tax revenue, the impact on local government accountability, and alternative policy solutions like levy limits and circuit breaker programs that address taxpayer concerns without dismantling the property tax system.

Portland's CEO pay-ratio surtax, originally enacted in 2017, faces a proposed sharp increase that could trigger renewed legal challenges and budget concerns. This episode explores the constitutional questions surrounding the surtax alongside other Oregon tax proposals, including Eugene's clean-energy surcharge, a state-level financial-assets tax, and a universal healthcare plan with significant tax implications.

Tax fraud occurs on a considerable scale that can exceed law enforcement's ability to detect and punish the conduct.

In a recent IRS chief counsel advice memorandum (CCA 201626024) email, the IRS concluded that the taxpayer's gross receipts derived from the sale of its products were not domestic production...

Republican tax writers in the House and Senate deepened a divide last week over whether to use international tax reform and a tax on unrepatriated foreign earnings to help cover a highway funding shortfall.

Individuals born in the U.S. to foreign parents or abroad to U.S. citizen parents may unknowingly carry significant U.S. tax and immigration obligations despite living their entire lives outside the country.

On July 11, 2017, the Indiana Tax Court released a decision in E.I. DuPont de Nemours and Company v. Indiana Department of State Revenue.

The Internal Revenue Service issued temporary and final regulations, effective May 4, 2016, clarifying the employment tax treatment of partners in a partnership that owns a disregarded entity.

The Inflation Reduction Act of 2022 (IRA) unleashed the opportunity for tribes to take advantage of valuable tax incentives (see Holland & Knight's previous...