Court Vacates ACA Section 1557 Gender-Identity Discrimination Rules
Tennessee v. Kennedy, 2025 WL 2982069 (S.D. Miss. 2025) A federal trial court has vacated certain provisions of the regulations …
Thomson Reuters Tax & Accounting News
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 …
Prepping for Mandatory Roth Catch-up Contributions Next Year
A tax planning expert advises that high-income taxpayers aged 50 and above should view the upcoming mandatory Roth catch-up contribution …
Institutional Investors Call for SEC Action on Non-GAAP Compensation, Proxy Voting
As the Securities and Exchange Commission (SEC) sets its next short-term agenda, the Council of Institutional Investors (CII) has highlighted …
Minnesota Issues Updated Guidance on Taxability of Digital Products
By Peter G. Pupke, Esq., Checkpoint News The Minnesota Department of Revenue has issued an industry guide explaining the state …
Estimated Impact of ACA Premium Tax Credit Expiration
Enhanced Affordable Care Act premium tax credits (PTCs) are set to expire at the end of 2025, and without congressional …
CPA: IRS Cuts, Shutdown Wearing on Taxpayers While Remaining Staff Hold Down Fort
The government shutdown is compounding delays and other ongoing issues at an already pared-down IRS, leading to significant taxpayer service …
Accountants’ New Warning: Political Interference in FASB Revives Old Threat to Financial Reporting Credibility
The integrity of U.S. financial reporting, long considered the “gold standard” globally, faces a familiar challenge as political maneuvers again …
Inside Tax-exempt Status Audits, Revocation Challenges
A panel of tax law experts and Tax Court judges at the American Bar Association (ABA) Virtual Fall Tax Conference …
Ghosts on the Ledger: How Payroll Analytics Can Help Exorcise Phantom Employees and Employers
Payroll fraud may not be the stuff of horror movies, but it’s enough to keep payroll professionals awake at night—especially …
Experts Offer Tips on R&E Expensing Post-OBBB
Businesses can once again immediately expense their domestic research and experimental (R&E) expenditures after the One Big Beautiful Bill Act …
AICPA Issues Technical Q&As on Technology Use in Financial Statement Audits
The AICPA on October 23, 2025, published technical questions and answers (TQA) section 8400, Use of Technology in an Audit …