ERC in 2025: New Rules, Old Problems—Experts Warn of Audits, Fraud, and the Lingering Legacy of Pandemic Relief
The Employee Retention Credit (ERC) was introduced in March 2020 as part of the CARES Act, alongside the Paycheck Protection …
OB3 SALT Cap Increase – Why Pass-through Entity Tax Elections Still Make Sense
Practitioner’s Tax Action Bulletin® Advisory Background The Tax Cuts and Jobs Act (TCJA) brought sweeping changes to the tax …
Clean Energy Sector Awaits Guidance on New Foreign Entity of Concern Restrictions
The One Big Beautiful Bill (OBBB, P.L. 119-21) imposes complex foreign entity of concern (FEOC) restrictions on clean energy credits – …
Dems, Advocacy Orgs Announce Billionaire Tax Plan
Editor’s Note, 9/19/2025: This article has been revised to more clearly attribute effective tax rate figures cited by advocate organizations …
IRS Issues Final SECURE 2.0 Act Catch-Up Regulations
The IRS has issued final regulations addressing SECURE 2.0 Act changes regarding retirement plan catch-up contributions, including optional higher catch-up …
Benford’s Law Spotlighted as a Practical Early Warning Tool to Help Identify Fraud at PayrollOrg’s Annual Leaders Conference
Payroll fraud remains a persistent risk for employers—and analytics is increasingly central to the response. According to the Association of …
Payroll’s Role in Organizational Health: Keynote Speaker at Las Vegas Conference Draws Lessons from Boeing
Payroll professionals gathering at the PayrollOrg Leaders Conference in Las Vegas were treated to a compelling keynote by Garth Sheriff, …
Battle Over Health Care Tax Credits Heats Up
The debate over whether to extend a tax credit to offset taxpayers’ health care insurance premium costs could derail efforts …
Payroll Analytics A Key Focus at PayrollOrg’s Leaders Conference
Las Vegas traded slot machines for spreadsheets at the PayrollOrg Leaders Conference from September 14–17, 2025. The annual event drew …
SECURE 2.0 Catch-up Contribution Regs Finalized
The IRS released final regulations in September clarifying the SECURE 2.0 Act’s catch-up contribution requirements for workplace retirement plans, including …