Tax Notes Talk

Jaye Calhoun of Kean Miller discusses key tax issues that states will likely address in 2026, including One Big Beautiful Bill Act provisions and the adoption of artificial intelligence tools. For related tax news, read the following in Tax Notes:Iowa DOR Issues Withholding Guidance on OBBBA Tax DeductionsU.S. Chamber Backs Florida Bid to Challenge California Apportionment RuleStates to Face Budget, Tax Policy Questions in 2026 Conformity Debate***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact. This episode is sponsored by Avalara. For more information, visit avalara.com. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2025 developments in U.S. tax legislation and speculates what may lie ahead in 2026.For related tax news, read the following in Tax Notes:These Expiring Tax Provisions Could Get Renewed in 2026New Deficit Projections to Hinge on Giant Tax Bill, TariffsMore Clean Energy Credits Are Set to Expire in 2026 Under OBBBATips and Overtime Reporting Expected to Test Employers in 2026***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact. This episode is sponsored by Avalara. For more information, visit avalara.com. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Tax Notes reporters recap some of the most memorable stories they encountered in 2025, from the establishment of a "crypto church" to how the "no tax on tips" provision may apply to certain professions. For related tax news, read the following in Tax Notes:Will IRS Know Pornography When It Sees It for Tips Deduction?Pass Go, Collect Millions: Hasbro to Get Tax Breaks for Boston HQMarital Discord Is No Defense to FBAR Penalties, U.S. SaysCrypto Evangelist’s Tax Evasion and Other Convictions Upheld***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact. This episode is sponsored by Avalara. For more information, visit avalara.com. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Vanessa Williamson, author of The Price of Democracy, discusses her argument that the history of American fights over fiscal fairness reveals a connection between taxation and democratic power.For more on The Price of Democracy, you can read Joseph Thorndike's book review here: "ANALYSIS: Democracy Comes With a Bill Attached: A Tax-Centered History of America."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact. This episode is sponsored by Avalara. For more information, visit avalara.com. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax. Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Tax Notes reporters discuss updates on the biggest tax issues of the year, including the expiring Affordable Care Act credit and the Trump administration's recent tariff and trade announcements.For related tax news, read the following in Tax Notes:Senate Set to Reject Dueling Bills, Leaving ACA Credit in LimboNew Guidance Provided on Expanded HSA EligibilityTrump Threatens Mexico With Tariffs Over Texas Water SpatHouse GOP Pushes Trump to Revive Tariffs on France Over DST**This episode is sponsored by Avalara. For more information, visit avalara.com.This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact. Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.