Coca-Cola, DOJ at Odds Over 3M Blocked Income Ruling The Department of Justice and The Coca-Cola Company have filed letters with the U.S. Court of Appeals for the 11th …
Navigating Clean Energy Material Assistance Restrictions, New Guidance During a March 11 webinar, Deloitte tax specialists explained new IRS guidance on prohibited foreign entity (PFE) restrictions for clean …
Policy Analysts Say OBBB Leaves State Budgeteers to Fend for Themselves A new report from the Center on Budget and Policy Priorities (CBPP) finds that state and local policymakers face a “one-two punch” …
Clean Energy Sector ‘Scrambling’ to Keep Up With OBBB Foreign Entity Rules Clean energy developers and manufacturers, especially in the wind and solar sectors, are endeavoring to fully digest stringent foreign entity …
Treasury, IRS Officials Preview OBBB Guidance Roadmap IRS and Treasury officials, speaking at the Federal Bar Association Tax Law Conference March 5, detailed an ambitious schedule of …
Wealth Planning Expert’s Advice on New Charitable Giving Floors New charitable deduction floors under the One Big Beautiful Bill (OBBB) are lesser-known provisions that may sneak up on unprepared …
Final Regulations Address ACA Exchange Integrity; Revise 2026 Annual Limitation on Cost-Sharing Final Rule: PPACA; Marketplace Integrity and Affordability, 45 CFR Parts 147, 155, and 156, 90 Fed. Reg. 27074 (June 25, …
SCOTUS Clarifies Differential Pay for Reservists During National Emergencies The Supreme Court recently issued a ruling in the case of Feliciano v. Department of Transportation, addressing the issue of differential …
Nearly Four Months After OBBBA, States’ Corporate Tax Conformity Patchwork Continues to Emerge Kathryn Burns, Executive Editor (Checkpoint Catalyst), and Tom Cornett, Specialist Editor (Checkpoint Catalyst), for Checkpoint News. Multistate businesses continue to …