United States: Income Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Arkansas Tax Appeals Commission Rules That Texas Franchise Tax Is A Creditable Income Tax

A recent decision of the Arkansas Tax Appeals Commission allowing creditability of Texas franchise tax against Arkansas income tax may benefit Arkansas-resident owners of entities doing business in Texas.

United States Tax

KR

Kutak Rock LLP

Client Alert: State And Local Tax Deduction: Effect On Business And Real Estate Owners

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), which modifies and extends numerous provisions of the 2017...

United States Tax

JC

Jackson & Campbell

Tax Benefits Of QSBS Expanded Under The "One Big Beautiful Bill Act"

On July 4, 2025, "The One Big Beautiful Bill Act," Pub. L. No. 119-21, was signed into law, introducing significant expansions of the tax benefits of "qualified small business stock" issued on or after July 5, 2025.

United States Tax

FH

Foley Hoag LLP

New IRS Enforcement: The Employee Retention Credit Landscape

The Employee Retention Credit (ERC), a refundable payroll tax credit enacted through the CARES Act, was a lifeline for many businesses during the COVID-19 pandemic.

United States Employment

Whiteman Osterman & Hanna LLP

The One Big Beautiful Bill: Impacts To Federal Grant, Loan, And Tax Credit Opportunities

United States Government

AC

Ankura Consulting Group LLC

Unpacking The New SALT Cap And New York's PTET Strategy

United States Tax

Whiteman Osterman & Hanna LLP

Overcomplicating Overtime: How Employers Need To Assess The One Big Beautiful Bill's Overtime Tax Changes

United States Employment

FL

Foley & Lardner

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

Changing With The Times At The DOR

United States Tax

DM

Davis Malm & D’Agostine

From Soft Caps To Hard Lines: How The NBA's Latest CBA Reshapes Spending And Teambuilding Strategy

United States Media & IT

SM

Sheppard Mullin Richter & Hampton

Two Big Beautiful Tax Deductions: What Employers Need To Know

United States Tax

KM

Keating, Meuthing & Klekamp

Executive Compensation And Employee Benefits Provisions Of The Budget Reconciliation Bill

United States Tax

AO

A&O Shearman

One Big Beautiful Bill Act: Key Tax Provisions

United States Tax

MP

Manatt, Phelps & Phillips LLP

IRS Releases 2025 Inflation Adjustments For Sections 45U, 45V And 45Z

United States Tax

HK

Holland & Knight

Trump Administration Passes The One Big Beautiful Bill Act

United States Tax

FL

Foley & Lardner

The Art Of The (UK) Deal

United States International

BG

Braumiller Law Group, PLLC

June 2025 Newsletter

Worldwide International

BG

Braumiller Law Group, PLLC

Business Tax Law Provisions Of The OBBA

United States Commercial

OK

Offit Kurman

Workplace Violence: Why Employers Can't Afford To Ignore The Warning Signs

United States Employment

OK

Offit Kurman

Missouri Tax Legislation Update: Elimination Of Income Tax On Individuals' Capital Gains And Sales Tax On Diapers, Feminine Hygiene Products, And Incontinence Products

New law passed by the Missouri legislature in late May, which Governor Mike Kehoe signed into law on July 10, 2025: (a) eliminates Missouri income tax on individuals' capital gains...

United States Tax

CS

Capes Sokol

Employers May Offer A New Benefit Through "Trump Accounts"

The One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025, establishes the pilot program for the "Trump account," an investment account for U.S. citizens under age 18 with a social security number.

United States Employment

LM

Littler Mendelson

President Trump Signs One Big Beautiful Bill Act Into Law

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (the "Act") into law. The Act is similar to the Senate Finance Committee's draft legislative text...

United States Tax

PR

Proskauer Rose LLP

Estate And Gift Tax Impact Of The "One Big Beautiful Bill"

On July 4, 2025, President Trump signed the "One Big Beautiful Act" into law. Of its 870 pages and its massive impact on virtually all Americans, only one provision (on page 227) affects the estate tax, gift tax and Generation-Skipping Transfer (GST) tax, but it is a very important one.

United States Family

MS

Mitchell Silberberg & Knupp LLP

Massachusetts Paid Family And Medical Leave—Updates From The Department

United States Employment

M

Mintz

Tax Provisions In The One Big Beautiful Bill Act

United States Tax

KL

Herbert Smith Freehills Kramer LLP

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

United States Tax

WG

Weil, Gotshal & Manges LLP

Illinois Creates Advancing Innovative Manufacturing (AIM) Tax Credit Program

United States Tax

AC

Ankura Consulting Group LLC

'Trump Accounts' Come With A $1,000 Baby Bonus. Then The Rules Get Complicated, Tax Experts Say

United States Tax

KR

Kaufman Rossin

Congratulations, Promotion Sponsors – You've Won Less Prize Paperwork!

United States Tax

B

BakerHostetler

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Business Tax Highlights From The 2025 Tax Act

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Clarifies That Failure To Cash Checks Does Not Affect Withholding Or Reporting

United States Employment

PR

Proskauer Rose LLP

Navigating Q2 2025: Essential Income Tax Accounting Insights

AM

Alvarez & Marsal

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

The 2025 Tax Act cements tax benefits offered under the Qualified Opportunity Zone ("QOZ") program, which was created to incentivize investment in low-income...

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

Business Tax Highlights From The 2025 Tax Act

On July 4, 2025, President Trump signed into law the FY 2025 budget bill (the "Act"), which includes substantial business tax proposals.

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

IRS Clarifies That Failure To Cash Checks Does Not Affect Withholding Or Reporting

Revenue Ruling 2025‑15 (available here) provides guidance on withholding and reporting obligations when a plan participant or beneficiary...

United States Employment

PR

Proskauer Rose LLP

Navigating Q2 2025: Essential Income Tax Accounting Insights

As companies finalize their Q2 2025 reporting, tax departments are once again navigating a shifting landscape of legislative and regulatory change. The centerpiece of this quarter's developments was the advancement...

AM

Alvarez & Marsal

The OBBB And The Benefits Of A Cost Segregation Study

United States Tax

AC

Ankura Consulting Group LLC

IRS Issues Further Guidance On Withholding And Reporting Of Uncashed Checks

Uncashed checks are a common source of headaches for retirement plan administrators. On July 16, the IRS issued Revenue Ruling 2025-15, which builds on prior IRS guidance...

United States Tax

GG

Groom Law Group

Increases To The Federal Estate And Gift Tax Exemption Under The One Big Beautiful Bill Act

President Trump signed the One Big Beautiful Bill Act (OBBBA) into law on July 4, 2025, ending years of uncertainty around the fate of the increased federal gift...

United States Tax

AP

Arnold & Porter

One Big Beautiful Bill – Solar And Wind PTCs And ITCs

On Friday, July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the OBBB), making permanent many of the tax provisions enacted under the 2017 Tax Cuts...

United States Energy

WS

Winston & Strawn LLP

A Look At The International Tax Changes In The One Big Beautiful Bill Act

The U.S. Congress has enacted the One Big Beautiful Bill Act (OBBB), renamed "An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14."...

United States Tax

HK

Holland & Knight

Tribal Tax Provisions In (And Missing From) The One Big Beautiful Bill Act

United States Tax

HK

Holland & Knight

Qualified Small Business Stock (QSBS) Regime Expanded Under 'One Big Beautiful Bill Act'

United States Tax

GT

Greenberg Traurig, LLP

Key Estate Planning Implications Following Passage Of The One Big Beautiful Bill Act

United States Tax

MP

Manatt, Phelps & Phillips LLP

The OBBB Act | Tax Extensions & Adjustments

United States Tax

N

Nossaman LLP

One Big Beautiful Bill: How Are North Carolina Tax-Exempt Organizations Affected?

United States Tax

Wa

Ward and Smith, P.A.

2025 Tax Act: Key Changes For Businesses And Individuals

United States Tax

GT

Greenberg Traurig, LLP

Expanded QSBS Tax Benefits: Shorter Holding Periods, Higher Exclusions And Broader Eligibility

United States Tax

BT

Barnes & Thornburg

2025 Is Now A Strategic Year For Charitable Giving

United States Tax

JW

Jones Walker

Analysis Of Texas House Bill 21 – Property Tax Exemptions For Housing Finance Corporations Owning Affordable Housing

United States Real Estate

B

BakerHostetler

Qualified Small Business Stock Benefits Expanded In New Tax Bill

United States Commercial

JD

Jones Day

Highlights Of Significant Tax Provisions Of The One Big Beautiful Bill Act

United States Tax

PC

Pryor Cashman LLP

What Does "No Tax On Tips" Mean For Employers?

United States Employment

PD

Phelps Dunbar LLP

Initial Insights Into The One Big Beautiful Bill: Key Provisions For Private Equity Funds And Fund Sponsors

United States Commercial

BS

Ballard Spahr LLP

Changes To The College And University Endowment Tax

United States Tax

FL

Foley & Lardner

OBBBA Provisions Impact Charitable Contribution Deductions

United States Tax

LS

Lowenstein Sandler

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Latest Videos

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Do You Know The Tax Changes To Come In 2025? Here's How To Prepare Right Now. (Video)

McDonald Hopkins

Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Mayer Brown Microtalk: Excise Tax (Video)

MB

Mayer Brown

You Can Run But You Can't Hide From The IRS (Video)

HK

Holland & Knight

Highlights From The Simply Tax Podcast: How To Choose An Entity For A Family Business (Video)

TC

Thompson Coburn LLP

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