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The Senate Finance Committee voted nearly unanimously to approve a wide-ranging bipartisan tax administration bill aimed at improving operations at the IRS.
The sprawling bipartisan bill would add new requirements for the IRS as well as tax preparers, including continuing education for unlicensed preparers.
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)....
The most notable tax law developments of the past month
At a Wall Street Tax Association seminar on July 21, 2026, Treasury officials discussed various strategies involving regulated investment companies in which Treasury has taken an i...
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...
Korea is reviewing potential adjustments to the tax reform package unveiled on Aug. 3 following mounting public controversy and feedback, particularly regarding individual savings...
The IRS proposed regulations that would limit Trump account investments to low-fee stock index funds and ETFs during the growth period.
Treasury Secretary Scott Bessent said the Treasury Department and the IRS are reviewing a number of Wall Street tax products and strategies that may exploit the federal tax code. W...
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 wide-ranging Taxpayer Assistance and Service Act includes a requirement for a new IRS office to educate businesses about child care tax breaks.
The most notable tax law developments of the past month
The proposed investment rules for Section 530A accounts, also known as Trump accounts, limit choices, and advisors say that could make decisions easier.
Investors and home owners have gained clarity on property tax reforms, including the “widow tax”, following the bill’s passage through the Senate.
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...
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...
Republicans argue that bills are needed to increase transparency and accountability.
Pro Rata Share of Subpart F Income, Tested Income, or Tested Loss, REG-115646-25, 91 Fed. Reg. _____ (proposed Aug. 26, 2026) The Department of the Treasury and the Internal R...
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....
The deferral clock runs from the date the gain occurred. Clients sitting on capital gains from this year's liquidity events need a plan this quarter.
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