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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...
HB 4168, June 13, 2026 (Signed by Governor Hobbs) On June 13, 2026, Governor Hobbs signed HB 4168 into law, enacting a comprehensive update to Arizona’s individual and corpora...
Corporate tax reforms could be more resilient than proposals to tax wealth or unrealized capital gains while achieving the same goal of more adequately taxing the income of billion...
“Congress often tinkers with the tax code from one year to the next, so state conformity debates happen all the time, says Carl Davis, research director at the Institute on Taxatio...
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...
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.
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.
The Income Tax Department today organised an awareness programme on the New Income Tax Act, 2025 at its Srinagar office as part of a nationwide outreach campaign aimed at promoting...
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...
Bis zur Sommerpause will die Koalition die geplante Einkommensteuerreform vorstellen. Aber wie soll sie finanziert werden? Fragen und Antworten. mehr...
IRC §68 as amended by the One Big Beautiful Bill Act, July 4, 2025 The One Big Beautiful Bill Act (OBBBA) fundamentally reshaped Section 68 by replacing the suspended Pease limitat...
The European Commission’s new Tax Omnibus proposal marks a notable step towards improving the simplicity and competitiveness of the EU Single Market.
July 4 marks one year since the enactment of the One Big Beautiful Bill Act, and analysts across the tax policy spectrum are taking stock: who received tax relief (and how much), w...
Parliament’s cross-party Housing, Communities and Local Government Committee has called on the government to consult on alternatives to stamp duty by the […] The post Stamp Duty Re...
A long-discussed tax reform plan for Germany is finally on the table, with coalition government leaders saying the aim is relief for people with low and middle incomes.
Noam Noked (The Chinese University of Hong Kong) has published “‘Congress-Proof” International Tax Reforms,” 100 Tulane Law Review 701 (2026). Here is the (slightly shortened) abst...
Reform is rising because trust in politics has collapsed. Economic insecurity, failing public services, unaffordable housing, insecure work and a loss of belonging have created Rea...
The government has introduced sweeping amendments to the Finance Bill 2026, removing the proposed Sh10-per-kilogram levy on locally produced sugar, reducing excise duty on imported...
The House approved legislation to make IRS collection proceedings taxpayer friendly, safeguard tax refunds and provide judicial review of tax liability claims.
For many taxpayers — especially those with variable, limited or short-term tax capacity — credit transferability provides a practical and effective solution.
This year several states raised income tax rates on high-income people to fund crucial services and make progress toward remedying the regressive tilt of their tax codes.
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