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Final regs address taxes on gifts to taxpayers from ex-U.S. citizens, residents

by usoftax_admin | Jan 17, 2025 | Tax News

The final regulations implement Sec. 2801, added to the Code in 2008, and follow up on proposed regulations issued 10 years ago.

US Guidance On Amount B Carries Potential For Disputes

by usoftax_admin | Jan 17, 2025 | Tax News

Recent IRS guidance on a simplified and streamlined transfer pricing method for certain cross-border transactions, known as Amount B, suggests rulemakers want feedback on how it would work if it were made mandatory, but that approach could lead to controversy without...

Wash. Bill Would End B&O Tax Credit, Add Gains Tax Credit

by usoftax_admin | Jan 17, 2025 | Tax News

Washington state would replace a credit for business and occupation taxes due on a sale or exchange that also is subject to the state’s capital gains tax with a credit for taxes on gains that also are subject to B&O taxes, under a bill introduced in the...

Bill Aims To Extend Biogas Investment Credit Through 2025

by usoftax_admin | Jan 17, 2025 | Tax News

A bill in the U.S. House of Representatives would extend the clean energy investment tax credit available for certain biogas facilities’ equipment through the end of 2025 instead of at the end of 2024, the bill’s sponsors said Friday.

COST Pans Maine’s Receipt Sourcing Change For Cos.

by usoftax_admin | Jan 17, 2025 | Tax News

Maine’s plan to change its apportionment methodology from sourcing business receipts where services are received to where they are acquired or experienced overreaches from what lawmakers had originally intended, the Council on State Taxation said Friday.

Hawaii Bill Would Increase Capital Gains Tax On Some Filers

by usoftax_admin | Jan 17, 2025 | Tax News

Hawaii would increase the state’s capital gains tax for nonresidents and foreign taxpayers under a bill introduced in the state House of Representatives.
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