The Delaware Office of the Secretary of State (SOS) confirmed that on April 10, 2026, invitation notices were sent to businesses (holders) identified as potentially out of compliance with Delaware’s unclaimed property law. The notices encourage holders to enroll in the SOS Unclaimed Property Voluntary Disclosure Agreement (VDA) Program within 90 days of receipt of
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A second chance to get it right: Washington’s ESSB 5814 penalty relief program offers critical compliance window
If your business has been struggling to keep pace with Washington State’s sweeping expansion of retail sales tax under Engrossed Substitute Senate Bill (ESSB) 5814, you are not alone. And, more importantly, you may not be too late. The Washington Department of Revenue (DOR) announced a temporary penalty relief program specifically designed to help businesses…
Congress passes resolution blocking District of Columbia decoupling legislation
US Congress has passed H.J.Res.142, a joint resolution to nullify legislation enacted by the District of Columbia City Council to decouple from certain One Big Beautiful Bill Act (OBBBA) provisions, including: Modifications of the limit on interest that businesses may expense under Internal Revenue Code (IRC) Section 163(j). The allowance of first-year expensing for new…
Diann Smith honored with prestigious NYU Paul H. Frankel achievement award
We are thrilled to share that Diann Smith has been selected to receive the NYU School of Professional Studies Paul H. Frankel Award for Outstanding Achievement in State and Local Taxation. Established in 2002 to honor Paul H. Frankel – widely regarded as “the godfather of state and local taxation” – this award is presented…
Biting the hand that feeds? California faces new proposed wealth tax
California’s reputation as a hub for innovation and entrepreneurship may soon collide with an ambitious new tax proposal. Initiative 25-0024, known as the 2026 Billionaire Tax Act, would levy a proposed “one-time” 5% excise tax in tax year 2026 on applicable individuals and trusts with a net worth of $1 billion or more. It would tax all…
California SB 711: Closing the conformity gap with the IRC
After nearly a decade of lagging behind federal tax updates, California has finally hit “refresh.” Signed into law on October 1, 2025, Senate Bill (SB) 711 delivers the most sweeping overhaul of California’s tax conformity rules since 2015. The legislation advances the state’s conformity to the Internal Revenue Code (IRC) from January 1, 2015, to…
Decoupling from DC: How HB 4961 redefines Michigan’s tax base
By Elle Kaiser
At the tail end of the 2025 – 2026 legislative session, Michigan’s Legislature moved swiftly to enact House Bill (HB) 4961, which decouples from five federal tax benefits enacted earlier this year under the federal One Big Beautiful Bill Act (OBBBA). Given that many of the OBBBA’s provisions – particularly those expanding tax deductions or credits…
Washington DOR issues interim guidance on advertising services
The Washington Department of Revenue (DOR) released an Interim Guidance Statement (IGS) on Advertising Services implementing Engrossed Substitute Senate Bill (ESSB) 5814 ahead of the October 1, 2025, effective date. In previous posts, we addressed the passage of ESSB 5814 and the sourcing rules. The Advertising Services IGS is part of a broader rollout of…
Generative AI chatbot service not subject to Indiana sales tax
In one of the first pieces of administrative guidance addressing the sales tax treatment of generative artificial intelligence (AI) services, the Indiana Department of Revenue (DOR) recently issued a revenue ruling confirming that charges for a generative AI chatbot service are not subject to Indiana sales tax. In reaching its conclusion, the Indiana DOR used…
Fourth Circuit strikes down Maryland’s digital ad tax “pass-through” ban
Maryland’s attempt to stop businesses from telling customers about a controversial tax has hit a constitutional wall. On August 15, 2025, the US Court of Appeals for the Fourth Circuit ruled that the state’s “pass-through” provision in its Digital Advertising Gross Revenues Tax violates the First Amendment. In Chamber of Commerce et al. v. Lierman,…