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2025 Year End Update: Accounting & Audit

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2025 Public Sector Year-End Update

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Insights & Events

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Now displaying 20 of 77 articles
Insight Article | December 24, 2024

CTA Update: BOI Reporting Reinstated

On December 23, 2024, a federal Court of Appeals granted a stay of the Texas district court’s preliminary nationwide injunction, which had temporarily paused Beneficial Ownership Information (BOI) reporting enforcement.

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Insight Article | December 19, 2024

2025 Changes to the Ohio Commercial Activity Tax

The Ohio Commercial Activity Tax (CAT) will undergo changes beginning January 1, 2025.  For calendar year 2025, the exclusion amount will increase from $3 million to $6 million. Taxpayers with $6 million or less in taxable gross receipts in 2025 will not be required to file a return with the Department of Taxation. 

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Insight Article | December 11, 2024

Corporate Transparency Act & BOI Reporting Pause

On December 3, 2024, a Texas district court found the Corporate Transparency Act (CTA) and its Beneficial Ownership Information (BOI) reporting rules “likely” unconstitutional. As a result, the court has temporarily paused the implementation and enforcement of the CTA and upcoming BOI deadlines nationwide with a preliminary injunction.

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Insight Article | December 2, 2024

Focus on Taxation: 2024 Year‐End Tax Planning Considerations for Individuals

Each year offers the opportunity to review your current and future expected tax brackets for moves to make. While each person’s situation varies, this article highlights a few tax planning considerations

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Insight Article | November 19, 2024

Focus on State and Local Taxation: Illinois Rewrites Lease Tax Rules - Key Updates for Lessors

Illinois has enacted legislation that will transform the way the state imposes Retailer’s Occupation Tax (ROT) and Use Tax to leases of tangible personal property (TPP).

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Insight Article | November 13, 2024

Changes Coming to Research Tax Credit Reporting on Form 6765

Changes are coming for businesses claiming the Research Tax Credit on Form 6765, Credit for Increasing Research Activities. Support documentation revisions for those claiming the credit on amended returns will soon apply to credits claimed on an original return as well. Form changes will require more information beginning with the 2025 tax year (unless postponed again by the IRS).

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Insight Article | November 5, 2024

Focus on State and Local Taxation: Massachusetts Tax Amnesty 2024

The Commonwealth of Massachusetts is administering a tax amnesty program from November 1, 2024, through December 30, 2024, waiving most penalties for all filing periods with a return due on or before December 31, 2024.

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Insight Article | October 30, 2024

Comparing 2024 Presidential Tax Plans

With the November elections fast-approaching, proposed tax plans of each presidential candidate are emerging more clearly. As with any tax proposal, one person alone generally doesn’t seal the deal. The makeup of Congress plays a large role in a future tax landscape also, and control of the House of Representatives and Senate are up for grabs this fall as well.

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Insight Article | October 23, 2024

Legislative Update & TCJA Expiring Provisions

Over nearly the past two years, enacting tax legislation has stalled despite bipartisan efforts. The fate of changes in the near future likely depends on the outcome of this November’s elections.

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Insight Article | August 29, 2024

Property Owner Alert: Review Your 2024 Illinois Property Valuations Now

Proposed 2024 property valuations are currently being published throughout the State of Illinois.

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Insight Article | July 31, 2024

Supreme Court Tax Ruling Update: Loper Bright Enterprises v. Raimondo

In Loper Bright, the U.S. Supreme Court recently overturned a long-standing case, Chevron, U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984), which created the “Chevron doctrine.”

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Insight Article | July 31, 2024

Supreme Court Tax Ruling Update: Connelly v. United States

Business succession planning involving corporate owned life insurance in closely held corporations may warrant changes after a recent Supreme Court decision.

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Insight Article | July 31, 2024

Supreme Court Tax Ruling Update: Moore v. United States

A piece of the Tax Cuts and Jobs Act (TCJA) was recently brought into question at the highest legal level.

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Insight Article | July 29, 2024

IRS Provides Final Rules on Inherited Retirement Account RMDs

The SECURE Act of 2019 brought big changes to the retirement world, including the taxation of inherited retirement accounts.

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Insight Article | July 3, 2024

2024 State & Local Tax Updates for Missouri, Kansas, Illinois, and Tennessee

Tax has remained in focus at all levels over the past several years. Included in this update are state and local tax highlights to be aware of in Missouri, Kansas, Illinois, and Tennessee, some of which may present refund opportunities depending upon your location and operations.

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Insight Article | April 23, 2024

Employee Retention Credits in Higher Education

As of April 17, 2024, the Federal Audit Clearinghouse shows over 213 higher education institutions have claimed the Employee Retention Credit (ERC) for a total of approximately $719 million.

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Insight Article | March 7, 2024

Corporate Transparency Act Ruled Unconstitutional

The Corporate Transparency Act (CTA), which mandates new Beneficial Ownership Interest (BOI) reporting to FinCEN, has been ruled unconstitutional by a federal district Court in Alabama.

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Insight Article | February 1, 2024

Tax Relief for American Families and Workers Act of 2024 Progresses

The tax bill currently working its way through Congress passed the House of Representatives on Wednesday evening with a bipartisan 357-70 vote. While this is a big win for the bill’s progress, it still has to clear the Senate, who may delay its movement by debating on changes.

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Insight Article | December 14, 2023

Research Expenditure Capitalization Guidance

The IRS provided guidance in Notice 2023-63 on several issues related to new requirements to capitalize research expenditures for tax years beginning after December 31, 2021. While Congress continues to debate repeal of this mandate, the Notice can be used to implement current rules.

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Insight Article | November 28, 2023

Changes to the Ohio Commercial Activity Tax

The Ohio Commercial Activity Tax (CAT) will undergo major changes beginning January 1, 2024. For tax periods beginning on and after January 1, 2024, the CAT annual minimum tax is eliminated.

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