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July 4 marks the one-year anniversary of the Working Families Tax Cuts, also known as the One Big Beautiful Bill Act — a landmark NAHB-supported law that permanently extended the 2...
IRS Fact Sheet FS-2026-14 (Aug. 19, 2026); Internal Revenue News Release IR-2026-94 (Aug. 19, 2026) On August 19, 2026, the Internal Revenue Service (IRS) released Fact Sheet...
As the one-year anniversary approaches of President Trump signing the so-called “One Big Beautiful Bill Act” (OBBBA) into law on July 4, the Institute on Taxation and Economic Poli...
The 12-year history of Tax Foundation’s ITCI shows that tax policy is constantly in flux around the world and that tax policy design choices matter for economic growth.
Section 898(c) Transition Rule for Allocating Foreign Taxes and Section 960(d)(4) Foreign Tax Credit Disallowance, REG-115145-25, July 31, 2026 The Department of the Treasury...
The One Big Beautiful Bill Act (OBBBA) made major changes to public programs and the federal tax code. It included about $4.5 trillion in tax cuts, with most of the benefits going...
When Public Law 119-21, commonly referred to as the One Big Beautiful Bill Act (“OBBBA”), was signed into law last year, most families breathed a sigh of relief. The law made the d...
Just as many parts of American life have transformed over the past 250 years, so too has the federal tax system. While most taxes levied in the 18th century are still levied in som...
The Senate Finance Committee approved the Taxpayer Assistance and Service Act, legislation backed by the AICPA that would modernize IRS operations, expand taxpayer services, and gi...
Guidance on Eligible Investments for Trump Accounts, CC-00349938-26, RIN 1545-BS14, 26 CFR Part 1, FR Doc. 2026-17123 (Filed Aug. 20, 2026, 8:45 a.m., published Aug. 21, 2026)....
Application of Section 250(b)(3)(A)(i)(VII) to Sales or Other Dispositions of Property, REG-117130-25, 91 Fed. Reg. _____ (proposed Aug. 20, 2026) (to be codified at 26 C.F.R....
Taxpayers and tax pros have already dealt with many changes from the One Big Beautiful Bill Act on 2025 returns, but many provisions will be effective for the first time in 2026.
Tax-prep giant H&R Block paid no federal taxes on its U.S. income in 2025. It also made a public disclosure, required by the European Union, characterizing one-third of its glo...
The Senate Finance Committee voted nearly unanimously to approve a wide-ranging bipartisan tax administration bill aimed at improving operations at the IRS.
TD 10051, July 9, 2026 The issuance of TD 10051, which finalizes the proposed rules set forth in REG-108761-22, represents a definitive strategic shift in the Internal Reven...
"We know that Microsoft in particular and tech sector more generally are spending huge amounts of money in the last year, especially the last six or last three months, on artificia...
"The top 1%, in fact, are in line to get $1 trillion in tax cuts from the law over a decade," Jon Whiten, deputy director of the nonpartisan Institute on Taxation and Economic Poli...
Recently, the Joint Committee on Taxation (a committee of the U.S. Congress) published the “General Explanation of the Tax Provisions of Public Law 119-21,” also known as the “One...
Doug LaMalfa Federal Disaster Tax Relief Certainty Act, H.R. 5366, 119th Cong. (2026) (Enrolled Bill) For tax practitioners representing clients in disaster-impacted regions,...
The Treasury is considering rules on taxation of college endowments and changes to treatment of R&D costs, bonus depreciation and caps on business interest deductions.
WASHINGTON, D.C.—Rosanna Maietta, president and chief executive officer of the American Hotel & Lodging Association, issued the following statement on the one-year anniversary...
In 2021, the United States Congress enacted the Corporate Transparency Act (CTA) to combat money laundering, terrorism financing, securities fraud, and other illicit financial acti...
Employer Contributions to Trump Accounts and Nondiscrimination Rules for Dependent Care Assistance Programs, REG-101355-26, 91 FR 16314 (proposed Aug. 11, 2026) The Departme...
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