Tax regulations

Rev. Proc. 2025-32 from the Internal Revenue Service detailed a number of changes, including a rise in the standard deduction to $32,200 for married couples filing jointly.

The Treasury and the IRS issued guidance on qualified OZ investments in rural areas under the One Big Beautiful Bill Act.

The proposed regulations on the "no tax on tips" provision of the One Big Beautiful Bill Act outline which jobs and tips would be eligible.

The Internal Revenue Service and the Treasury issued final regulations on the new Roth catch-up contribution rule from the SECURE 2.0 Act.

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."