Candice Horbacz
- Federal Tax Law & IRS Updates
- March 14, 2026
- 42 views
Understanding the Border Adjustment: A Deep Dive into its Economic Implications and Historical Context
A border adjustment is a fundamental feature within a tax system designed to alter its treatment of international trade, fundamentally shifting from a source-based taxation model to a destination-based one.…
- Federal Tax Law & IRS Updates
- March 13, 2026
- 41 views
Colorado Considers Controversial Tax Revisions Targeting Phantom Income Through AMT Credit Repeal and NOL Limitations
Colorado’s legislative landscape is currently grappling with House Bill 26-1221, a proposed measure that seeks to modify the state’s alternative minimum tax (AMT) and net operating loss (NOL) provisions. These…
- Federal Tax Law & IRS Updates
- March 13, 2026
- 42 views
Pharmaceutical Tariffs Would Add Costs and Reduce Innovation
The prospect of new tariffs on pharmaceutical products and ingredients, a recurring threat from the Trump administration throughout 2025, continues to cast a shadow over the U.S. healthcare landscape. While…
- Federal Tax Law & IRS Updates
- March 13, 2026
- 42 views
Senator Bernie Sanders Introduces Billionaire Wealth Tax Proposal to Fund Social Programs Amidst Growing Inequality Debate
Senator Bernie Sanders (I-VT) recently introduced landmark legislation proposing a 5 percent annual wealth tax on billionaires, aiming to funnel the substantial revenue generated into direct payments for American citizens…
- Federal Tax Law & IRS Updates
- March 12, 2026
- 85 views
Ohio Moves to Align with Federal R&E Expensing, Bolstering Innovation and Economic Competitiveness
Ohio policymakers are currently navigating the complex landscape of tax conformity, specifically addressing alignment with the Internal Revenue Code (IRC) following the recent passage of the federal One Big Beautiful…
- Federal Tax Law & IRS Updates
- March 12, 2026
- 62 views
New Mexico’s SB 151 Poised to Reshape Corporate Tax Landscape, Drawing Concerns Over Economic Competitiveness and Investment
A recently passed bill in the New Mexico legislature, Senate Bill 151 (SB 151), is set to significantly alter the state’s corporate tax environment, sparking considerable debate among economic policy…
- Federal Tax Law & IRS Updates
- March 12, 2026
- 42 views
Navigating the AI Revolution: Tax Policy Debates and the Imperative for Forward-Thinking Reforms
The pervasive influence of Artificial Intelligence (AI) has transcended technological and industrial spheres, firmly embedding itself within the critical discourse surrounding tax policy. This burgeoning intersection was the focal point…
- Federal Tax Law & IRS Updates
- March 11, 2026
- 34 views
Delaware’s Proposed Tobacco Tax Hikes Spark Debate Over Regressivity, Revenue Stability, and Public Health Goals
Delaware Governor John Carney’s administration has put forth a budget proposal that includes substantial increases in tobacco taxes, aiming to generate approximately $18.9 million in new state revenue, but the…
- Federal Tax Law & IRS Updates
- March 11, 2026
- 36 views
EU Member States Forge Ahead with Global Minimum Tax Implementation, Reshaping Transatlantic Economic Landscape
European Union Member States are actively progressing with the implementation of the side-by-side agreement, a pivotal accord reached by the G7 nations last year that effectively harmonized the United States’…
- Federal Tax Law & IRS Updates
- March 11, 2026
- 59 views
Unexpected Windfalls: Understanding the Larger Tax Refunds Driven by the Landmark One Big Beautiful Bill Act
Many taxpayers across the nation are observing a notable increase in their tax refunds this filing season, a direct consequence of the sweeping legislative changes introduced by the One Big…
FASB Proposes New Guidance for Discount Rate Measurement in Market-Return Cash Balance Pension Plans
