Topic
Tax Deductions
271 published works
Nonprofit Law Prof Blog
IRS Makes Time-Limited Conservation Easement Settlement Offer
On May 13, 2026, the IRS announced the terms of settlement offers to taxpayers involved in disputes relating to conservation easement or historic preservation easement deductions. According to the announcement,…
Polaris Tax & Accounting Blogs & Articles
Common Tax Deductions People Miss | Plantation FL Tax Help
By Joe Serrone
Common Tax Deductions People Miss, And What Plantation, FL Taxpayers Should Really Know Many taxpayers search for common tax deductions because they want to reduce their tax bill, avoid missing…
Tax Talks
In Liberty Global, the Tenth Circuit Leaves Taxpayers with an Opinion with Unresolved Questions
By Laura Gavioli, Richard M. Corn, Christine Harlow, Martin T. Hamilton, Amanda H. Nussbaum, Lylah Paine
On April 21, 2026, in Liberty Global, Inc. v. United States, the Tenth Circuit held that the economic substance doctrine was “relevant” and applied to deny Liberty Global, Inc. a…
Rivkin Rounds
Tax time approaches; check your practice-friendly deductions
A March 16 article in Part B News, "Tax time approaches; check your practice-friendly deductions," provides timely information on the types of expenses and deductions that doctors and medical practice…
NH Construction Law
#154: Tax Law Changes Affecting the Construction Industry
The highly-touted “One Big Beautiful Bill Act” signed by President Trump on July 4, 2025, implements a number of tax changes that will impact the business of construction – some…
Compensation & Benefits Blog
“No Tax on Tips” and “No Tax on Overtime”: Key Considerations for Employers
By Nicole Arslanian, Seth Safra, Tyler Forni
Despite the simple and catchy sound-bites, the “no tax on tips” and “no tax on overtime” opportunities under the One Big Beautiful Bill Act (the “OBBBA”) have limits and require…
HR Law Watch
IRS Releases FAQs Addressing the New Deduction for Qualified Overtime Compensation
By Christopher A. Jones, Arbenita Misini
On January 23, 2026, the Department of Treasury and the Internal Revenue Service (IRS) issued Fact Sheet 2026-01, providing answers to frequently asked questions (FAQs) about the new “Deduction for Qualified…
Davis+Gilbert PERKS
Congress Enacts “No Tax on Tips” and “No Tax on Overtime” Provisions
Key features of the One, Big, Beautiful Bill (OBBB) enacted in 2025 -- the so-called “no-tax on tips” and “no tax on overtime” provisions -- merit important clarification: These provisions…
Hall Benefits Law Blog
IRS Announces 2025 Penalty Relief for Employers from OBBBA Reporting Requirements
By Anne Hall
The Internal Revenue Service (IRS) has announced that it will not seek penalties against employers for failure to meet reporting requirements concerning overtime compensation and cash tips for the 2025…
The Employer Report
IRS Issues 2025 Transition Relief and Hints at Future Tips and Overtime Information Reporting Obligations
By Anne Batter, Ligeia Donis, Robin Samuel
The One, Big, Beautiful Bill Act, enacted July 4, 2025, creates new tax deductions for tax years 2025 through 2028 for recipients of qualified tips and qualified overtime compensation. The OBBBA…