The Internal Revenue Service recently updated guidance in Fact Sheet FS-2025-09 (Fact Sheet) to address changes to the ...
In this ninth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), I discuss provisions of the Act that may permit individual ...
The Internal Revenue Service (IRS) has announced major revisions to the U.S. tax code following the passage of the One, Big, Beautiful Bill Act (OBBB), signed into law on July 4, 2025. The agency has ...