VERONICA SHADE

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments; Trust and estate issues, including generation-skipping transfer taxes, and gift tax returns; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0; Exempt organization issues, including foreign related filings; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, and OECD Pillar One and Pillar Two issues; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, and other expired an expiring provisions; Individual tax issues, including qualified business income section 199A; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; One Big Beautiful Bill Act, P.L. 119-21; Individual, S corporation, partnership, trust and estate implementation and extension issues regarding the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting; Disaster relief, including the Federal Disaster Tax Relief Act, the Tax Fairness for Disaster Victims Act (H.R. 3975), Filing Relief for Natural Disasters Act (H.R. 517 / S. 132), the Casualty Loss Deduction Restoration Act, the Federal Disaster Responsibility Act, and the Disaster Related Extension of Deadlines Act (H.R. 1491), and the Tax Relief for Victims of Crimes, Scams, and Disasters Act (H.R. 3469/S.1773); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1151 / S. 756); IRS priority guidance plan; Tax administration issues, including IRS modernization, regulation of tax return preparers, Circular 230, credit and refund lookback period, mailbox rule for electronic submissions and payments, and the Electronic Filing and Payment Fairness Act (H.R. 1152), the Internal Revenue Service Math and Taxpayer Help Act (H.R. 998), the Taxpayer Assistance and Service (TAS) Act discussion draft, IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act (H.R. 990), filing flexibility, quarterly estimated payments, electronic payments and disbursements, collection due process hearing period; Trust and estate issues, including generation-skipping transfer taxes, basis reporting, Pease itemized deduction limitation impact on estates and trusts, income tax returns for estates and trusts, estate tax returns, and gift tax returns; Mobile workforce and state income tax simplification issues, including the Mobile Workforce State Income Tax Simplification Tax Act (S. 1443); State remote sales tax issues; State income tax issues concerning P.L. 86-272, including the Interstate Commerce Simplification Act of 2025 (H.R. 427); Methods and periods issues, including section 174 research and experimentation expensing, and other expired and expiring provisions; Corporate taxation issues, including the corporate alternative minimum tax (CAMT); Corporation taxation issues related to section 355, nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations; Partnership taxation issues, basis-shifting transactions; Employee benefits tax issues, including implementation of SECURE 2.0, Federal income tax treatment of contributions and benefits, and paid benefits under state paid family and medical leave statute; Exempt organization issues, including foreign related filings; Guiding Principles of Good Tax Policy; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including transfer pricing, previously taxed earnings and profits, OECD Pillar One and Pillar Two issues, taxpayers abroad filing issues, and other expired and expiring provisions; Individual tax issues, including qualified business income section 199A, the Survivors Assistance for Fear-free and Easy Tax Filing Act of 2025 (SAFE Act) (S. 2129), and 2025 filing season issues; Accounting profession tax matters related to the 2025 budget reconciliation; Beneficial ownership information reporting issues.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting; Disaster relief, including the Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.

General issues related to multiple areas of the tax law and code including: Legislative proposals on tax simplification, tax reform, and technical tax changes; Individual, S corporation, partnership, trust and estate implementation issues in the Tax Cuts and Jobs Act, P.L.115-97, including SALT cap passthrough entity-level taxes; Virtual currency and digital assets reporting, including section 6045 broker basis reporting and digital asset basis tracking; Disaster relief, including the Federal Disaster Tax Relief Act of 2023 (H.R. 5863), Filing Relief for Natural Disasters Act (H.R. 3861 / S. 1815), the Casualty Loss Deduction Restoration Act (H.R. 4539), the Federal Disaster Responsibility Act (H.R. 5343 / S. 2721), and the Disaster Tax Lookback Parity Act of 2024 (H.R. 8007); 529 plan expansion legislation, the Freedom to Invest in Tomorrows Workforce Act (H.R. 1477 / S. 7.22), legislative proposals related to the farmers and fishers tax deadline, and additional administrative relief under section 7508A; Energy tax credits; Excise tax on repurchases of corporate stock; IRS priority guidance plan; E-signature; Tax administration issues, including appeals, first-time abatement penalty relief, electronic filing, regulation of tax return preparers, credit and refund lookback period, mailbox rule for electronic submissions and payments and the Electronic Communications Uniformity Act (S. 1338), IRS user fees, IRS Form 1099-K reporting and the Saving Gig Economy Taxpayers Act (H.R. 190) and the Red Tape Reduction Act (S. 1761), electronic transmission of Schedules K-1 to beneficiaries (Form 1041) and shareholders (Form 1120-S), IRS strategic operating plan, contingency plan for possible government shutdown, extension simplification and the Simplify Automatic Filing Extensions (SAFE) Act of 2023 (H.R. 3566), filing flexibility, quarterly estimated payments and the Tax Deadline Simplification Act (H.R. 3708), the Tax Administration Simplification Act (H.R. 8864), and Improving IRS Customer Service Act (S. 5280); Trust and estate issues, including foreign trust reporting, domestic grantor trust reporting, generation-skipping transfer taxes, purpose trusts, gift tax returns, and section 645; Mobile workforce and state income tax simplification issues; State remote sales tax issues; Methods and periods issues, including section 174 research and experimentation expensing and the Tax Relief for American Families and Workers Act of 2024 (H.R. 7024) the American Innovation and Jobs Act (S. 866) and the American Innovation and R&D Competitiveness Act of 2023 (H.R. 2673) and other expired and expiring provisions, section 473 relief including the Supply Chain Disruptions Relief Act (H.R. 700 / S. 443), credit for increasing research activities, and automatic changes in methods of accounting, including change to required section 174 method; Corporate taxation issues, including the corporate alternative minimum tax (CAMT) and the Book Minimum Tax Repeal Act (H.R. 3210 / S. 1559) and legislative proposals related to CAMT simplification, and section 1202 partial exclusion for gain from certain small business stock; Partnership taxation issues, including the centralized partnership audit regime, basis-shifting transactions; S corporation taxation issues, including inadvertent terminations, F reorganizations; Employee benefits tax issues, including implementation of and technical corrections to SECURE 2.0, remote work environment, the employee retention credit and the Employee Retention Tax Credit Repeal Act (S. 5079), and executive compensation, determination letter program, employee plans compliance resolution system; Exempt organization issues, including donor-advised funds, Form 990 series; International Code of Ethics for Professional Accountants (IESBA) rules on tax planning and related services; International tax issues, including dual residents reporting, income and currency gain or loss, report of foreign bank and financial accounts reporting extensions for disasters, Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and OECD Pillar One and Pillar Two issues; Individual tax issues, including section 461(l) excess business losses of noncorporate taxpayers, the Tax-Free Pell Grant Act (S. 2920), and section 280E; Taxpayer digital privacy issues; Beneficial ownership information reporting issues, including the Protecting Small Business Information Act of 2023 (H.R. 4035 / S. 2623); Emergency Capital Investment Program, Quarterly Supplemental Reporting; Taxpayer privacy.