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News, commentary, analysis | taxnotes.com
Nonpartisan nonprofit.
The IRS announced that the 2026 filing season will open on January 26, putting to rest concerns that the new tax law could push back the date.
Read more: https://taxnotes.co/452h3cc
Read more: https://taxnotes.co/452h3cc
January 8, 2026 at 5:38 PM
The IRS announced that the 2026 filing season will open on January 26, putting to rest concerns that the new tax law could push back the date.
Read more: https://taxnotes.co/452h3cc
Read more: https://taxnotes.co/452h3cc
New York Democratic Gov. Kathy Hochul's fiscal 2027 budget proposal will include a temporary income tax deduction for up to $25,000 in tips.
Read more: https://taxnotes.co/49nBgdD
Read more: https://taxnotes.co/49nBgdD
January 6, 2026 at 9:05 PM
New York Democratic Gov. Kathy Hochul's fiscal 2027 budget proposal will include a temporary income tax deduction for up to $25,000 in tips.
Read more: https://taxnotes.co/49nBgdD
Read more: https://taxnotes.co/49nBgdD
Stakeholders, including governments and business groups, are cheering an OECD political agreement on a pillar 2 side-by-side safe harbor, but nongovernmental organizations slammed the deal, saying it undermines years of progress on corporate taxation.
Read more: https://taxnotes.co/49qfaas
Read more: https://taxnotes.co/49qfaas
January 6, 2026 at 5:52 PM
Stakeholders, including governments and business groups, are cheering an OECD political agreement on a pillar 2 side-by-side safe harbor, but nongovernmental organizations slammed the deal, saying it undermines years of progress on corporate taxation.
Read more: https://taxnotes.co/49qfaas
Read more: https://taxnotes.co/49qfaas
After months of negotiations, the OECD inclusive framework on base erosion and profit shifting has approved several safe harbors, including one that will shield U.S. multinational enterprise groups from some global minimum tax rules.
Read more: https://taxnotes.co/44WNHvO
Read more: https://taxnotes.co/44WNHvO
January 5, 2026 at 6:51 PM
After months of negotiations, the OECD inclusive framework on base erosion and profit shifting has approved several safe harbors, including one that will shield U.S. multinational enterprise groups from some global minimum tax rules.
Read more: https://taxnotes.co/44WNHvO
Read more: https://taxnotes.co/44WNHvO
What were this year's top trending Google searches?
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
December 31, 2025 at 6:06 PM
What were this year's top trending Google searches?
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
The government hides some of the most important stories in the documents you can’t easily see.
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
December 30, 2025 at 6:15 PM
The government hides some of the most important stories in the documents you can’t easily see.
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
Pop superstar Britney Spears has filed a Tax Court petition to contest an IRS deficiency notice that asserts she owes $721,000 in taxes and penalties.
Read more: https://taxnotes.co/49flBxd
Read more: https://taxnotes.co/49flBxd
December 29, 2025 at 6:15 PM
Pop superstar Britney Spears has filed a Tax Court petition to contest an IRS deficiency notice that asserts she owes $721,000 in taxes and penalties.
Read more: https://taxnotes.co/49flBxd
Read more: https://taxnotes.co/49flBxd
Exclusive: The IRS has expanded the scope of prerevenue businesses that can qualify for tax-free treatment in a spinoff to include mining and extraction.
Read more: https://taxnotes.co/48VU1og
Read more: https://taxnotes.co/48VU1og
December 22, 2025 at 3:04 PM
Exclusive: The IRS has expanded the scope of prerevenue businesses that can qualify for tax-free treatment in a spinoff to include mining and extraction.
Read more: https://taxnotes.co/48VU1og
Read more: https://taxnotes.co/48VU1og
NEW: The EU seems ready to move forward with the OECD's pillar 2 plan after its three most resistant member states — Estonia, Poland, and the Czech Republic — lifted their reservations to the side-by-side package system.
Read more: https://taxnotes.co/4pEzewN
Read more: https://taxnotes.co/4pEzewN
December 18, 2025 at 2:36 PM
NEW: The EU seems ready to move forward with the OECD's pillar 2 plan after its three most resistant member states — Estonia, Poland, and the Czech Republic — lifted their reservations to the side-by-side package system.
Read more: https://taxnotes.co/4pEzewN
Read more: https://taxnotes.co/4pEzewN
Transparency has always been part of our mission. Now it has its own newsletter.
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
December 17, 2025 at 6:05 PM
Transparency has always been part of our mission. Now it has its own newsletter.
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
The IRS is canceling employees’ outstanding requests to telework because of a temporary hardship and will impose new restrictions on the program as part of the Trump administration’s return-to-office mandate.
Read more: https://taxnotes.co/3MxjrRN
Read more: https://taxnotes.co/3MxjrRN
December 11, 2025 at 3:54 PM
The IRS is canceling employees’ outstanding requests to telework because of a temporary hardship and will impose new restrictions on the program as part of the Trump administration’s return-to-office mandate.
Read more: https://taxnotes.co/3MxjrRN
Read more: https://taxnotes.co/3MxjrRN
It's the most wonderful time of the year — the opening of the Tax Notes Student Writing Competition!
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
December 9, 2025 at 6:36 PM
It's the most wonderful time of the year — the opening of the Tax Notes Student Writing Competition!
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
The distribution of so-called tariff dividends to millions of taxpayers could be a job for the IRS, but observers are skeptical about saddling the already burdened agency with another responsibility.
Read more: https://taxnotes.co/4azSJlh
Read more: https://taxnotes.co/4azSJlh
December 8, 2025 at 5:13 PM
The distribution of so-called tariff dividends to millions of taxpayers could be a job for the IRS, but observers are skeptical about saddling the already burdened agency with another responsibility.
Read more: https://taxnotes.co/4azSJlh
Read more: https://taxnotes.co/4azSJlh
The IRS is sitting on a growing backlog of employee requests for telework as a reasonable accommodation, raising concerns that federal disability laws aren’t being followed.
Read more: https://taxnotes.co/4aE2S0i
Read more: https://taxnotes.co/4aE2S0i
December 5, 2025 at 3:44 PM
The IRS is sitting on a growing backlog of employee requests for telework as a reasonable accommodation, raising concerns that federal disability laws aren’t being followed.
Read more: https://taxnotes.co/4aE2S0i
Read more: https://taxnotes.co/4aE2S0i
Sen. Josh Hawley, R-Mo., is proposing a new tax deduction for healthcare costs as lawmakers face an end-of-year deadline to address an expiring Affordable Care Act tax credit.
Read more: https://taxnotes.co/48llQHP
Read more: https://taxnotes.co/48llQHP
December 4, 2025 at 4:46 PM
Sen. Josh Hawley, R-Mo., is proposing a new tax deduction for healthcare costs as lawmakers face an end-of-year deadline to address an expiring Affordable Care Act tax credit.
Read more: https://taxnotes.co/48llQHP
Read more: https://taxnotes.co/48llQHP
Over 100 companies — including Costco, Oakley, and Revlon — have joined in federal lawsuits to obtain refunds of International Emergency Economic Powers Act (IEEPA) tariffs, claiming that their refund options could be in jeopardy.
Read more: https://taxnotes.co/4iwHwnE
Read more: https://taxnotes.co/4iwHwnE
December 3, 2025 at 5:06 PM
Over 100 companies — including Costco, Oakley, and Revlon — have joined in federal lawsuits to obtain refunds of International Emergency Economic Powers Act (IEEPA) tariffs, claiming that their refund options could be in jeopardy.
Read more: https://taxnotes.co/4iwHwnE
Read more: https://taxnotes.co/4iwHwnE
🚀 Help us celebrate tax visionaries!
ICYMI, nominations are now open for the Tax Analysts Award of Distinction for Contributions in U.S. Federal Taxation.
Learn more and submit a nomination: awards.taxanalysts.org
ICYMI, nominations are now open for the Tax Analysts Award of Distinction for Contributions in U.S. Federal Taxation.
Learn more and submit a nomination: awards.taxanalysts.org
December 2, 2025 at 6:10 PM
🚀 Help us celebrate tax visionaries!
ICYMI, nominations are now open for the Tax Analysts Award of Distinction for Contributions in U.S. Federal Taxation.
Learn more and submit a nomination: awards.taxanalysts.org
ICYMI, nominations are now open for the Tax Analysts Award of Distinction for Contributions in U.S. Federal Taxation.
Learn more and submit a nomination: awards.taxanalysts.org
JUST IN: President Trump has signed legislation that will require the IRS to explain any math or clerical errors made in assessing federal tax returns and to notify taxpayers about the opportunity to abate wrongly assessed taxes.
Read more: https://taxnotes.co/4oswVeS
Read more: https://taxnotes.co/4oswVeS
December 1, 2025 at 5:46 PM
JUST IN: President Trump has signed legislation that will require the IRS to explain any math or clerical errors made in assessing federal tax returns and to notify taxpayers about the opportunity to abate wrongly assessed taxes.
Read more: https://taxnotes.co/4oswVeS
Read more: https://taxnotes.co/4oswVeS
The government’s shifting stance in agreeing to lift political activity prohibitions on religious organizations has created doubt about the true agenda of the parties involved in litigation on the matter, observers say.
Read more: https://taxnotes.co/4omMynT
Read more: https://taxnotes.co/4omMynT
November 26, 2025 at 5:07 PM
The government’s shifting stance in agreeing to lift political activity prohibitions on religious organizations has created doubt about the true agenda of the parties involved in litigation on the matter, observers say.
Read more: https://taxnotes.co/4omMynT
Read more: https://taxnotes.co/4omMynT
Before Switzerland’s largest life insurance company agreed to pay the U.S. government more than $77 million for facilitating tax evasion, it arranged private placement life insurance policies for Russian oligarchs, leaked documents from @icij.org show.
Read more: https://taxnotes.co/3XdFjUq
Read more: https://taxnotes.co/3XdFjUq
November 25, 2025 at 4:39 PM
Before Switzerland’s largest life insurance company agreed to pay the U.S. government more than $77 million for facilitating tax evasion, it arranged private placement life insurance policies for Russian oligarchs, leaked documents from @icij.org show.
Read more: https://taxnotes.co/3XdFjUq
Read more: https://taxnotes.co/3XdFjUq
Another bill that would extend the expiring Affordable Care Act tax credit was introduced in the House before Congress left Washington for Thanksgiving break, but lawmakers have yet to coalesce around one proposal.
Read more: https://taxnotes.co/4o8dN5z
Read more: https://taxnotes.co/4o8dN5z
November 24, 2025 at 5:51 PM
Another bill that would extend the expiring Affordable Care Act tax credit was introduced in the House before Congress left Washington for Thanksgiving break, but lawmakers have yet to coalesce around one proposal.
Read more: https://taxnotes.co/4o8dN5z
Read more: https://taxnotes.co/4o8dN5z
Recent analyses of President Trump’s pledge to repackage the revenue from his tariffs into “tariff dividends” for the public all come to the same conclusion: There isn’t enough money.
Read more: https://taxnotes.co/4ijIEuU
Read more: https://taxnotes.co/4ijIEuU
November 20, 2025 at 4:10 PM
Recent analyses of President Trump’s pledge to repackage the revenue from his tariffs into “tariff dividends” for the public all come to the same conclusion: There isn’t enough money.
Read more: https://taxnotes.co/4ijIEuU
Read more: https://taxnotes.co/4ijIEuU
Intuit is partnering with OpenAI under a $100 million multiyear contract the companies say will improve taxpayer assistance and help with tax refund estimates using ChatGPT.
Read more: https://taxnotes.co/3LTm5AS
Read more: https://taxnotes.co/3LTm5AS
November 19, 2025 at 4:45 PM
Intuit is partnering with OpenAI under a $100 million multiyear contract the companies say will improve taxpayer assistance and help with tax refund estimates using ChatGPT.
Read more: https://taxnotes.co/3LTm5AS
Read more: https://taxnotes.co/3LTm5AS
Maryland taxpayer dollars shouldn't be used to fund local law enforcement partnerships with the U.S. Immigration and Customs Enforcement, the state comptroller is arguing.
Read more: https://taxnotes.co/3JIZvuh
Read more: https://taxnotes.co/3JIZvuh
November 18, 2025 at 6:34 PM
Maryland taxpayer dollars shouldn't be used to fund local law enforcement partnerships with the U.S. Immigration and Customs Enforcement, the state comptroller is arguing.
Read more: https://taxnotes.co/3JIZvuh
Read more: https://taxnotes.co/3JIZvuh
The giant tax bill of 2025 isn’t all that big, ranking sixth in tax-cutting impacts in the annals of tax legislation history and sliding to ninth if tariffs are counted as tax increases, according to findings from the Tax Foundation.
Read more: https://taxnotes.co/485XC2N
Read more: https://taxnotes.co/485XC2N
November 17, 2025 at 6:10 PM
The giant tax bill of 2025 isn’t all that big, ranking sixth in tax-cutting impacts in the annals of tax legislation history and sliding to ninth if tariffs are counted as tax increases, according to findings from the Tax Foundation.
Read more: https://taxnotes.co/485XC2N
Read more: https://taxnotes.co/485XC2N