United States
- Final regulations: Guidance relating to IRS Independent Office of Appeals
- Notice 2025-12: Indexing factor for use by group health plans and health insurance issuers in 2025 under “No Surprises Act” provisions
- Proposed regulations withdrawn: Amendments to coverage of certain preventive services under Affordable Care Act
- Proposed regulations: Guidance on corporate separations, incorporations, and reorganizations qualifying for nonrecognition of gain or loss
- Proposed regulations: Limitation of deduction for certain employee remuneration under section 162(m)
- Announcement 2025-6: Pilot program to test changes to alternative dispute resolution (ADR) programs
- Notice 2025-8: Updated elective safe harbor for domestic content bonus credit guidance amounts under sections 45, 45Y, 48, and 48E
- Notice 2025-9: Safe harbors regarding incremental cost and retail price equivalent of certain qualified commercial clean vehicles for purposes of section 45W credit
- Notices of filing of petitions for addition of cyanuric acid, potassium carbonate, potassium bicarbonate, and sodium chlorite to Superfund list
- Reporting deadlines for certain partnership “basis shifting” transactions identified as transactions of interest
- Rev. Proc. 2025-13: Streamlined procedure for taxpayers to revoke election to apply alternative tax for non-life insurance companies under section 831(b)
- Rev. Proc. 2025-14: List of qualifying technologies for clean electricity credits
- Rev. Rul. 2025-4: Guidance for states that have paid family and medical leave programs
- IRS updates FAQs for energy efficient home improvement and residential clean energy property credits
- Michigan: Research and development credit law enacted
- KPMG article: Tax issues raised by development of valuable digital IP and data assets
- KPMG report: Implications of Denham Capital Management LP v. Commissioner Tax Court Opinion
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- Treasury Secretary nominee Scott Bessent addresses TCJA expirations in Senate Finance Committee testimony
- House passes Taiwan double-tax relief bill
- House Ways and Means hearing on making TCJA tax cuts permanent
Read TaxNewsFlash-Legislative Updates
- Rev. Proc. 2025-6: Procedures for certain applicable entities that made elective payment election on Form 990-T to change annual accounting period
- Guidance for states that have paid family and medical leave programs; additional employment tax updates with possible relevance for tax-exempt organizations