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On May 22, 2015, the Don't Tax Our Fallen Public Safety Heroes Act became effective. The Act adds Internal Revenue Code section 104(a)(6), which provides a specific exclusion from income for amounts paid.

Section 2202 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), enacted on March 27, 2020, provides for special distribution options and rollover rules for retirement plans and IRAs and expands permissible loans from certain retirement plans.

Information about Patient Protection and Affordable Care Act Section 139D for Indian tribes.

A discussion of guidance on new rules for vehicle donations under American Jobs Creation Act of 2004.

The Revenue Act of 1916 mandated the annual publication of statistics related to ¡°the operations of the internal revenue laws¡±

IR-2023-52, March 21, 2023 ¡ª The Internal Revenue Service today issued proposed regulations that provide guidance regarding the implementation of The Advanced Manufacturing Investment Credit, established by the Creating Helpful Incentives to Produce Semiconductors Act of 2022, commonly known as the CHIPS Act.

If you are making payments to a Withholding Partnership (WP), you do not have to withhold if the WP is acting in that capacity.

If you are making payments to a Withholding Trust (WT), you do not have to withhold if the WT is acting in that capacity.

The Affordable Care Act requires employers to report the cost of coverage under an employer-sponsored group health plan.

The Research Credit against payroll tax for small businesses was increased under the Inflation Reduction Act of 2022.