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.

Big Changes To Washington State Department Of Revenue's Voluntary Disclosure Agreement (VDA) Program

At last week's Washington State Tax Forum, the Washington Department of Revenue announced, in a presentation led by Ballard Spahr's Aaron Johnson...

United States Tax

BS

Ballard Spahr LLP

Client Alert: Estate, Gift, And Income Tax Changes Under The OBBBA

The One Big Beautiful Bill Act ("OBBBA" or "The Act"), signed into law on July 4, 2025, makes permanent many key provisions of the 2017 Tax Cuts and Jobs Act (TCJA) and includes new measures affecting individuals and families.

United States Tax

CE

Casner & Edwards

Taxpayer Loses Charitable Deduction Due To Lack Of Documentation

Each year, individuals and families contribute thousands of pounds of tangible personal property – such as gently used clothing, old toys, furniture and household appliances – to local charities. In turn...

United States Tax

HK

Holland & Knight

Iowa Overhauls Business Tax Incentives: What Companies Need To Know

The 2025 Iowa legislature enacted Senate File 657 to revamp some of the state's biggest tax incentives to attract and retain businesses.

United States Tax

BW

BrownWinick Law

Congress: See You In September (Beltway Buzz, August 8, 2025)

United States Employment

OD

Ogletree, Deakins, Nash, Smoak & Stewart

The One Big Beautiful Bill Act Analysis Series: Navigating The Early Sunset Of 45L Credits

United States Real Estate

RB

Reinhart Boerner Van Deuren s.c.

Eighth Circuit Affirms Mayo Clinic's "Educational Organization" Status And UBTI Refund

United States Tax

PR

Proskauer Rose LLP

Trump Law's Estate Tax Exemption Is A Boon For Wealth Planning

United States Tax

HH

Hughes Hubbard & Reed LLP

New QSBS Changes Make A Powerful Tax Incentive Even More Appealing

United States Tax

KR

Kaufman Rossin

OBBBA-dee OBBBA-dah, Life Goes On (And A US$15 Million Exemption When It Doesn't): Changes To Estate And Income Tax Provisions In The One Big Beautiful Bill Act

United States Tax

D

Dechert

The Recent Expansion Of The QSBS Rules Creates New Opportunities For Venture Capital Funds And Their Investors

United States Commercial

WS

Winston & Strawn LLP

Amendments To Section 1202 Tax Exclusion For Sale Of Qualified Small Business Stock Provide To Lift To Startups And Angel Investors

United States Tax

KG

K&L Gates LLP

Bonus Depreciation And Qualified Production Property: What Manufacturers Need To Know

United States Real Estate

MG

MGO CPA LLP

Complete Guide ToQualified Small Business Stock (QSBS) Tax Exemption

United States Tax

CL

Cantrell Law Firm

Is The Economy Shifting? Ankura's July 2025 U.S. Economic Tracker Reveals Key Trends

United States Strategy

AC

Ankura Consulting Group LLC

Business Tax Law Provisions Of The OBBA

United States Commercial

OK

Offit Kurman

Summary - Tax Provisions In The One Big Beautiful Bill

United States Tax

HE

Hall Estill

2025 Trade Policy Agenda Provides Rationale For Trump Tariff Actions

United States International

BG

Braumiller Law Group, PLLC

Blockchain 2025 - Trends And Developments

United States Technology

WS

Winston & Strawn LLP

From Sidelines To Bottom Lines: How The One Big Beautiful Bill Act Hits The Sports Industry

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act of 2025 (OBBBA), a sweeping piece of legislation that extends and modifies many provisions of the Tax...

United States Media & IT

WL

Withers LLP

What To Consider When You Are Considering Whether To Grant A Stock Option?

Stock options are a popular choice for corporate employers that desire to grant their employees incentive compensation. This makes sense. They afford such employers a means to compensate key employees...

United States Tax

MM

McLane Middleton, Professional Association

C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

Choosing the right legal structure is a critical decision for any startup. One of the most common, especially for companies seeking investment, is the C Corporation. But what are the real advantages and disadvantages of this entity type?

United States Tax

C

Crowley Law LLC

Recent U.S. Tax Court Opinion Illustrates How Language In Settlement Agreements Can Determine Tax Treatment Of Payments

In Mennemeyer v. Commissioner, the United States Tax Court reminds us that a settlement agreement that is not carefully drafted can have significant tax consequences.

United States Employment

LM

Littler Mendelson

Gambling Loss Deduction Changes Under H.R. 1.

United States Media & IT

JW

Jones Walker

No Tax On Tips Or Overtime: What Two Provisions Of The Big Beautiful Bill Mean For Employers In 2025

United States Employment

PB

Porzio, Bromberg & Newman

The One Big Beautiful Act Analysis Series: 5 Key International Tax Provision Changes

United States Tax

RB

Reinhart Boerner Van Deuren s.c.

Wealth Management Update

United States Wealth Mgt

PR

Proskauer Rose LLP

New Tax Bill Raises Form 1099-MISC Threshold: What It Means For Consumer Promotions, Sweepstakes And Prize Winners

United States Media & IT

FK

Frankfurt Kurnit Klein & Selz

New Parents: How To Get Paid Under The Big Beautiful Bill's Baby Bonus Program

United States Tax

KR

Kaufman Rossin

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

United States Tax

SH

Stites & Harbison PLLC

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

United States Tax

KR

Kutak Rock LLP

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

United States Tax

JC

Jackson & Campbell

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

United States Tax

FH

Foley Hoag LLP

One Big Beautiful Bill Act Expands Gain Exclusion For Qualified Small Business Stock

Internal Revenue Code Section 1202 provides for the exclusion for noncorporate taxpayers of gain on the sale of qualified small business stock (QSBS) held for more than five years.

United States Tax

SH

Stites & Harbison PLLC

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

United States Employment

Whiteman Osterman & Hanna LLP

Changing With The Times At The DOR

Welch was not considered a passive investor in the company, but a founder whose continued employment with the company was key to the company's success.

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

Every seven years, the National Basketball Association (NBA) and the National Basketball Players Association (NBPA), the labor union representing NBA players, come together to negotiate...

United States Media & IT

SM

Sheppard Mullin Richter & Hampton

Two Big Beautiful Tax Deductions: What Employers Need To Know

On July 4, 2025, President Donald Trump signed the "One Big Beautiful Bill" into law. Among its sweeping provisions are two significant changes for wage and hour compliance...

United States Tax

KM

Keating, Meuthing & Klekamp

Executive Compensation And Employee Benefits Provisions Of The Budget Reconciliation Bill

On July 3, 2025, Congress passed H.R. 1, "An Act to Provide for Reconciliation Pursuant to Title II of H. Con. Res. 14" (the "Act"), which was signed into law on July 4, 2025.

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

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

United States Tax

CS

Capes Sokol

Employers May Offer A New Benefit Through "Trump Accounts"

United States Employment

LM

Littler Mendelson

President Trump Signs One Big Beautiful Bill Act Into Law

United States Tax

PR

Proskauer Rose LLP

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

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

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Latest Videos

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C Corporation: Pros & Cons For Startups (Taxes, Investors & Liability) (Video)

C

Crowley Law LLC

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

Ongoing Post-Election Coverage Issues For International Clients (Video)

HK

Holland & Knight

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