Tax regulations

The IRS posted guidance just in the nick of time for some taxpayers on the treatment of research and experimentation expenses under the new tax law.

The Internal Revenue Service has provided guidance on how to deal with the restoration of full expensing of research and development costs under the One Big Beautiful Bill Act.

The Trump administration tightened long-standing eligibility requirements for clean energy tax credits.

The Treasury Department and the IRS will need to roll out guidance to explain the bill's newer provisions and how they differ from earlier tax legislation.

The Internal Revenue Service announced the inflation-adjusted amounts for health savings accounts in 2026.

The Treasury and IRS plan to withdraw regulations that labeled basis-shifting transactions among partnerships and related parties as "transactions of interest."

The legislation blocks a rule that would have forced some cryptocurrency brokers to provide tax information on transactions on their platforms.

The proposed regulations involve provisions of the SECURE 2.0 Act, including auto enrollment in 401(k) and 403(b) plans, and the Roth IRA catchup rule.

The Treasury Department and the Internal Revenue Service released final rules for the Clean Electricity Investment and Production Tax Credits in Sections 45Y and 48E of the Tax Code.

The optional standard mileage rate for automobiles driven for business will increase 3 cents next year.