Tax Compliance

German Cabinet Approves €1B Municipal Relief Law (LKEG)

The Bundeskabinett approved the Länder- und Kommunalentlastungsgesetz (LKEG) on 15 April 2026, committing to annual federal relief of €1 billion from 2026 through 2029 for Länder and their Kommunen. The relief package distributes funds across three mechanisms: approximately €250 million for financially weak states to reduce municipal liquidity credits, €350 million for eastern German states to offset DDR supplementary pension system costs, and €400 million for financially strong states through adjusted federal financial equalization tariffs. Combined with the €100 billion special infrastructure fund and €8 billion for educational infrastructure, total relief to Länder and Kommunen reaches approximately €25 billion through 2029.

Germany and France Appoint Co-Chairs for Digital Finance Taskforce

Germany and France have appointed Tim Armbruster (Treasurer and Head of Financial Markets at KfW Bankengruppe) and Alain Demarolle (financial investor and former adviser to the French Prime Minister and Finance Minister) as co-chairs of the joint German-French Taskforce on the Future of Digital Finance. The taskforce, initiated on 19 January 2026, will examine how digital euro payments can strengthen European payment-system resilience and competitiveness, and how distributed ledger technology (DLT) can improve efficiency and deepen capital market integration. Interim results are planned for June 2026, with a full report expected in H2 2026.

Aviation Tax Rates Cut for All Distance Bands to Pre-May 2024 Levels

The German Federal Cabinet approved draft legislation on 1 April 2026 to reduce aviation tax (Luftverkehrsteuer) rates effective 1 July 2026, reverting to the levels in effect before 1 May 2024. Three distance-based tax bands are reduced: short-haul flights up to 2,500 km fall from €15.53 to €13.03, medium-haul 2,500–6,000 km from €39.34 to €33.01, and long-haul over 6,000 km from €70.83 to €59.43. The Ministry stated it is important that these reductions are passed on to travellers.

Capital Gains Tax: MURI Notification Requirement Revoked

The German Federal Central Tax Office (BZSt) has issued a general administrative order (Allgemeinverfügung) revoking the annual MURI notification obligation previously attached to tax exemption certificates under § 50c Abs. 2 Satz 1 Nr. 1 EStG. Capital gains recipients are no longer required to submit annual reports of accrued capital gains to BZSt by May 31 of the following calendar year. This exemption does not apply to capital gains from shares held in collective or special custody arrangements.

CbCR Newsletter March 2026 DIP Interface Feedback

The BZSt has issued a newsletter informing submitters that due to technical issues on the BZSt side, feedback cannot be generated for certain CbCR submissions filed through the DIP interface (including file uploads) in the production environment. The BZSt is working to resolve the issue and requests that submitters refrain from related inquiries. For the customer test environment, no feedback from the specialist procedure is generated; only DIP interface validation occurs, with no response unless a fundamental error occurs.

CESOP Validation Results Delayed

The German Central Tax Office (BZSt) reports that due to a mandatory security certificate exchange, delays are occurring in the feedback of validation results for the Central Electronic System of Payment Information (CESOP). The delays are expected to be resolved by the end of April 2026. The BZSt also notes that delays may occur at the end of each reporting period (e.g., end of April/beginning of May) solely due to increased reporting volumes to the EU.

New AVA Rulings: TTB Proposes Champlain Valley of Vermont and Establishes Nashoba Valley and Nine Lakes AVAs

TTB has published both a proposed rule and final rules related to American Viticultural Areas (AVAs). TTB proposes to establish the 'Champlain Valley of Vermont' AVA (comments due May 26, 2026), and has established two new AVAs: the 'Nashoba Valley' AVA in Worcester County, Massachusetts, and the 'Nine Lakes of East Tennessee' AVA in northeastern Tennessee. Both final rules are effective April 23, 2026. None of these new AVAs are located within or contain any existing AVA.

W-2VI Due February 2nd for USVI Employers

The USVI Bureau of Internal Revenue has reminded employers that Form W-2VI must be provided to employees by February 2, 2026. Form W-2VIs and Form W-3SS are now available for pickup at all Bureau offices on St. Thomas, St. Croix, and St. John. Employers with questions should contact the Federal Disclosure Office at (340) 715-1040, extension 2240.

Trump Account $1,000 Contribution Eligibility for Children Born 2025-2028

The USVI Bureau of Internal Revenue informs individual taxpayers about a new Trump Account benefit available to children born after 2024 and before 2029 who are U.S. citizens. Parents, guardians, and authorized individuals may elect to establish a Trump Account and receive a $1,000 federal contribution for eligible children by filing IRS Form 4547 electronically at TrumpAccounts.gov or by mail to the IRS in Austin, TX. The Treasury Department will send account-opening information starting in May 2026.

State to Auction Properties in Taos, Torrance Counties

The New Mexico Taxation and Revenue Department has announced upcoming delinquent property tax auctions in Taos County (April 28-30, 2026) and Torrance County (May 7, 2026). Registration opens at 8 a.m. on auction day and closes promptly at 10 a.m. Successful bidders must pay in full by money order, certified check, cashier's check, or personal/business check with bank letter of credit. The auctions are held when property taxes remain delinquent for at least three years and the state cannot collect the taxes owed.

DIAN Files Unified Positive Report on Customs Sanctioning Bill

Colombia's Dirección de Impuestos y Aduanas Nacionales (DIAN) filed a unified positive report for the first legislative debate of the Customs Sanctioning Bill (Régimen Sancionatorio Aduanero) on April 21, 2026. The proposal, developed through 27 working sessions with the Consejo Gremial Nacional, reduces the total number of customs sanctions from 357 to 235 and reorganizes infractions by user type with differentiated penalty ranges. The bill aims to strengthen customs control, combat contraband, and provide greater legal certainty for foreign trade participants. DIAN's target is for the law to be enacted before June 20, 2026, in compliance with a Constitutional Court mandate.

Latin America Records 243 Tax Reform Measures in 2025, CIAT Report Finds

The CIAT Observatory of Fiscal Reforms documented 243 significant tax measures across 19 Latin American countries during fiscal year 2025. Of these, 127 measures focused on strengthening tax administrations and 116 involved fiscal policy adjustments. The report highlights regional trends toward modernization and evasion control, with Argentina, Brazil, and Uruguay achieving legislative advances while Colombia faced normative substitution processes or congressional delays. Three strategic priorities emerged: expanding tax bases to increase revenue, consolidating existing systems, and reducing administrative burdens. Technology adoption, including electronic invoicing and pro-forma sworn declarations, was identified as a key driver for voluntary compliance.

Electronic Invoice Training Apr 28 May 12 26

Colombia's DIAN announced three virtual training sessions on its Electronic Invoice System (Sistema de Factura Electrónica) to be held via Microsoft Teams. Sessions cover support documents for non-obligated parties and electronic payroll (April 28), step-by-step electronic invoice activation (May 12), and the Radian platform (May 26), each running from 9:00 a.m. to 10:00 a.m. Participation is open to the public via published connection links.

SCDOR Collects $54.4M From Top Delinquent Taxpayers in 2025

The South Carolina Department of Revenue announced that collections from taxpayers on the Top Delinquent Taxpayers lists exceeded $50 million in 2025, reaching $54,484,057 as of December 31, 2025. The program, launched in 2020, publishes lists of the state's top individual and business tax debtors in tax lien status to promote transparency, fairness, and accountability. In 2025 alone, those on the lists paid approximately $5.8 million to the state, including $5.3 million in lien payments, $555,000 in payment plan payments, $4.7 million from businesses, and $1.1 million from individuals.

Finland Tax Administration Sends Text Message Reminders

Finland's Tax Administration (Vero) published a log of text message reminders sent to taxpayers between January 2026 and April 2026, covering subjects including VAT return due dates, e-invoicing proposals, tax return filing guidance, and employer information-reporting requirements. Messages were sent to individuals, self-employed persons, partnerships, limited companies, forest owners, agricultural operators, and employers newly entered in the Employer Register, ranging from 100 to 50,000 messages per campaign. The Administration clarified that official text messages never contain links and the sender name is always 'Vero', 'Skatt', 'VeroSkatt', or 'Vero Skatt'.

1.4 Million Finnish Taxpayers Face April 14 Deadline as Digital Tax Correspondence Launches

Approximately 1.4 million Finnish wage earners and pension recipients face an April 14 deadline to verify their pre-completed tax returns, while approximately 2 million property owners must also correct real estate details by that date. New legislation effective April 14 will shift all official correspondence from the Tax Administration to electronic format through Suomi.fi Messages for users of e-government services, with tax decisions accessible via MyTax (OmaVero). The Digital Priority approach may save tens of millions of euros annually through faster delivery, improved data security, and better accessibility.

Finland Reports 2,800 Economic Crime Cases, Up 6%

Finland reported nearly 2,800 economic crime cases to police in 2025, a 6% increase from the previous year and the fourth consecutive year of rising reported crime. Customs recorded 43 regulation offences related to sanctions against Russia and confiscated approximately 16.5 million cigarettes, the largest volume in ten years. The Tax Administration imposed over €240 million in taxes from grey economy audits, while the National Enforcement Authority collected nearly €1.5 billion from debtors, and 3,310 bankruptcy proceedings were launched, up 9% year-on-year.

Simplified Income and Expense Records for Rural Women's Circles New Rules from 2026

The Polish National Revenue Administration (KAS) announced simplified income and expense record-keeping rules for rural women's circles (koła gospodyń wiejskich), effective from 2026. These organizations will benefit from streamlined accounting requirements under the tax authority's guidance. The changes apply specifically to this category of rural civic organizations operating in Poland.

KAS Przypomina: Przekaż 1,5% Podatku na Organizacje Pożytku Publicznego

Krajowa Administracja Skarbowa (KAS) przypomina podatnikom w Polsce o możliwości przekazania 1,5% należnego podatku dochodowego od osób fizycznych (PIT) na rzecz Organizacji Pożytku Publicznego (OPP). Mechanizm ten umożliwia podatnikom skierowanie części swojego podatku na wsparcie organizacji charytatwnych bez ponoszenia dodatkowych kosztów — kwota ta i tak trafia do budżetu państwa, a przekazanie jej OPP jest dobrowolnym wyborem podatnika.

Polish e-Tax Services: File Taxes Electronically With Twój e-PIT

The Polish tax authority (KAS) maintains an electronic tax portal at podatki.gov.pl providing taxpayers access to the Twój e-PIT service for electronic income tax filing, e-Korespondencja (electronic correspondence), and other e-Urząd Skarbowy (e-Tax Office) services. The portal covers personal income tax (PIT) for various income types including employment, contracts, rental income, and pensions, as well as business taxes including CIT, VAT, and excise duties. Additional services include taxinterpretations, binding tax and customs rulings, international tax cooperation tools, and customs information.

ZATCA Jeddah Port Seizes 2.9M Captagon Pills Hidden in Shea Butter Shipment

ZATCA at Jeddah Islamic Port successfully seized 2,916,180 Captagon pills concealed within a shipment declared as containing 'Shea Butter.' Following the seizure, ZATCA coordinated with the General Directorate of Narcotics Control, resulting in the arrest of two recipients inside the Kingdom. The Authority emphasized its commitment to tightening customs control over all imports and exports, standing vigilant against smuggling attempts to curb trafficking of prohibited goods.

ZATCA Urges WHT Establishments to Submit March 2026 Forms

ZATCA has called on establishments subject to Withholding Tax in the Kingdom of Saudi Arabia to submit their withholding tax forms for March 2026 by 10 April 2026. A penalty of 1% of unpaid tax is applied for every 30 days of delay beyond the due date. Withholding Tax applies to amounts paid from a source in the Kingdom to non-resident entities without a permanent establishment.

ZATCA Urges Establishments to Submit VAT Returns for March and Q1 2026

ZATCA reminded Saudi Arabian businesses subject to VAT to file their tax returns for March 2026 (for establishments with goods and service revenues exceeding SAR 40 million) or the first quarter of 2026 (for those with annual supplies not exceeding SAR 40 million) by no later than April 30, 2026. The authority warned that a fine of 5-25% of the tax value due will be imposed for failure to file within the specified period. Businesses may file through ZATCA's website or mobile application.

Taiwan 2025 Income Tax Filing Period May 1 to June 1, 2026

Taiwan's Ministry of Finance announced that the 114 tax year (2025) income tax final filing period will run from May 1 to June 1, 2026. While May 1 is a national holiday when no in-person counter services will be available, e-filing (including mobile filing) will remain accessible throughout. The original deadline of May 31 has been extended to June 1 due to the weekend. The Ministry clarified that media reports stating June 3 as the deadline were erroneous.

Ministry of Finance Amends Real Estate Combined Income Tax Declaration Guidelines

Taiwan's Ministry of Finance (MOF) issued amendments to the 'Real Estate Combined Income Tax Declaration Guidelines' on April 21, 2026, effective the same day. Key changes include: (1) revised equity-value calculation method for anti-avoidance provisions, allowing use of total asset fair-market value as denominator when objectively measurable (e.g., accountant-verified actual-price data); (2) narrowed scope of anti-avoidance rules by exempting 'old equity' (acquired before June 30, 2021) attributable to pre-2016 'old-system' real estate from combined-tax treatment; and (3) codification of existing interpretive rulings on spouse gifts, successive inheritances, holding-period calculations, and joint-development taxation. The MOF confirmed these taxpayer-favorable provisions apply retroactively to unassessed cases.

Nebraska General Fund Receipts, February 2026

The Nebraska Department of Revenue published February 2026 general fund receipt figures on March 13, 2026, providing monthly revenue data for the state's general fund. The release covers actual receipts compared to projections across major tax categories for the month and year-to-date. No new compliance obligations or regulatory changes are associated with this routine fiscal reporting release.

Dr Makhubu Appointed SARS Commissioner from 1 May

President Ramaphosa appointed Dr Ngobani Johnstone Makhubu as SARS Commissioner from 1 May 2026 for a period of five years, following a recommendation from a panel chaired by former Finance Minister Nhlanhla Nene. Dr Makhubu has served as Deputy Commissioner: Taxpayer Engagement and Operations since May 2023 and holds a PhD in Leadership, Master in Business Leadership, Bachelor in Electrical Engineering, and Bachelor of Economics. The appointment follows succession-planning aligned with the Nugent Commission of Inquiry into SARS administration and governance.

President Ramaphosa Appoints Dr Ngobani Johnstone Makhubu as SARS Commissioner-Designate

President Ramaphosa has appointed Dr Ngobani Johnstone Makhubu as the new SARS Commissioner-Designate to take over the SARS portfolio from outgoing Commissioner Mr. Edward Kieswetter, effective 1 May 2026. SARS will host an introductory press conference at the SARS Woodmead Office on 4 April 2026 at 10:00, hosted by Commissioner Kieswetter. Journalists seeking further information may contact Ms Mpho Motsemme at 066 247 9668.

SARS Secures High Court Preservation Order Against Former Officials for Corruption

SARS has secured an ex parte preservation order in the Gauteng Division of the High Court in Pretoria under section 163 of the Tax Administration Act against two former SARS officials who resigned in 2024 and 2025. The order targets three immovable properties, six vehicles, and multiple bank and investment accounts held across major financial institutions, estimated to be worth several million rand in total. A curator bonis has been appointed to preserve and manage these assets pending the finalisation of tax assessments, with authority to locate further concealed assets.

North Dakota 2025 Taxable Sales Rise 0.27% to $27.16B

North Dakota taxable sales and purchases for calendar year 2025 totaled $27.16 billion, a 0.27% increase over 2024's $27.09 billion. Retail trade, the state's largest revenue category, posted modest quarterly increases while mining and oil extraction contracted, particularly in the second half of the year due to lower commodity pricing and tariff-related impacts. Fourth quarter results showed a 2.29% decrease compared to the same period in 2024.

Antibiotics and MenB Vaccination Offered to 6,500 Young People in Dorset

UKHSA confirmed 3 cases of invasive meningococcal disease (MenB) in young people in Weymouth, Dorset between 20 March and 15 April 2026. As a precautionary measure, antibiotics and MenB vaccination are being offered to approximately 6,500 young people in years 7-13 (or equivalent) who live or study in Weymouth, Portland and Chickerell. UKHSA is working with Dorset Council, NHS and local partners to deliver the rollout, with Budmouth Academy and Wey Valley Academy among the first schools to receive the offer.

Chancellor Rallies Retail Banks Behind Her Economic Plan

Chancellor Rachel Reeves met on 22 April 2026 with CEOs of Barclays UK, Lloyds Banking Group, Santander UK, NatWest Group, Nationwide Building Society, and HSBC UK to discuss the government's economic plan. The meeting, held during Fintech Week 2026, addressed global uncertainty following the Middle East conflict and highlighted the financial services sector's role in managing risk and supporting households. Ministers also discussed the Financial Services Growth and Competitiveness Strategy, including Targeted Support for retail investment, skills reforms, and major pensions reform via the Pensions Bill.

Company and Director Fined £20k, Must Clear Sheffield Waste Site by 18 May

Concept Investments Limited and director Austin Fitzgerald, 65, were sentenced at South Yorkshire Magistrates' Court on 15 April 2026 for allowing an illegal waste site to operate without an environmental permit at the Former Stanley Works, Rutland Road, Sheffield. The company was fined £8,000 plus £2,000 victim surcharge and £5,442 costs, while Fitzgerald received a 12-month community order with 140 hours unpaid work, £5,442 costs, and £114 victim surcharge. Both must clear the site by 18 May or face further court action. Another individual charged in relation to the same site has pleaded not guilty with a trial listed for 11 February 2027.

Receita Federal Seizes 6.2kg Hashish Worth R$500k in Joinville

A Receita Federal surveillance team in Joinville/SC seized approximately 6.2 kilograms of a substance analogous to Moroccan hashish during a routine inspection on BR-101 highway. The drug, valued at approximately R$500,000, was concealed inside a piece of equipment described as a 'medical use filter' being transported from the Rio Grande do Sul-Uruguay border to São Paulo. The seized narcotics were forwarded to the State Police's Drug Combat Division for further investigation. No arrest was made as the transport was conducted by a third-party company with no evidence linking the driver to the contraband.

IRPF April 2026 Residual Refund Batch, 415,277 Units, R$592M

Receita Federal opens consultation for the April 2026 IRPF residual refund batch on April 23, 2026 at 10h, with bank credit scheduled for April 30, 2026. The batch includes 415,277 refunds totaling R$ 592,212,767.86, of which R$ 256,855,728.62 is designated for priority groups (elderly over 80, elderly 60-79, disabled/seriously ill, and teachers). Remaining refunds go to non-priority taxpayers who used pre-filled returns or PIX. Taxpayers can check availability via the Receita Federal website or mobile app.

R$2M Truck Contraband Interception at Ponte Internacional da Amizade

On April 22, 2026 at approximately 8:00 a.m., Receita Federal officers conducting routine customs inspection at the Aduana da Ponte Internacional da Amizade in Foz do Iguaçu, Brazil intercepted a truck with Paraguayan license plates. Officers discovered a hidden false floor in the vehicle's cargo area containing approximately 10,000 units of anabolic steroids valued at approximately R$1.3 million, plus cell phone batteries estimated at over R$750,000, for a total seizure of approximately R$2 million. The Paraguayan driver fled across the border to Paraguay and was not located.

Property Business Arrangements Involving Hybrid Partnerships and Indemnities (Spotlight 63a)

HMRC has published Spotlight 63a warning landlords about a tax avoidance scheme involving hybrid partnerships and indemnities. The scheme involves transferring properties to a limited liability partnership (LLP) with a corporate member, with the stated aims of bypassing mortgage interest relief restrictions and reducing Income Tax through Corporation Tax rates. HMRC's position is that the arrangement fails because mixed member partnership legislation reallocates excess profits to landlords, section 809AAZA anti-avoidance rules treat transferred income as the landlord's own, and the LLP remains transparent for Capital Gains Tax purposes. SDLT applies to property transfers and profit-share changes. Scheme promoters who fail to disclose under DOTAS face penalties of up to £600 per day, rising to £1 million in cases where that is not a sufficient deterrent.

Free Webinar April 28: Tennessee Sales Tax Exemptions

The Tennessee Department of Revenue announced a free webinar on sales tax exemptions scheduled for April 28, 2026 at 9 a.m. CT. The webinar will cover common exemption categories, documentation requirements, and compliance best practices for businesses in retail, manufacturing, services, and tax administration. Registration is available through the department's website as part of their free public education series.

Oklahoma Proposes Weight-Based MST Tax at $1.72 Per Ounce

Oklahoma HB 3983 proposes converting the state's moist snuff tobacco (MST) tax from 60% of wholesale value to a specific weight-based tax of $1.72 per ounce. The bill is currently pending in the Oklahoma Legislature. Nearly half of U.S. states already use weight-based MST taxation, with rates ranging from $0.02 to $3.54 per ounce.

California Proposal Would Mandate Worldwide Combined Reporting

California lawmakers are considering mandating worldwide combined reporting for corporate income tax purposes, which would eliminate the existing water's edge election. Under this proposal, California would become the only US state requiring mandatory worldwide combined reporting, bringing back a policy abandoned in the 1980s. The proposal would require corporations with foreign affiliates to include worldwide income in their California tax calculations, subject to state tax without credits for foreign taxes paid.

OBBBA Boosts Refunds 10.9%, $23B Increase Total

The Tax Foundation published an analysis noting that the One Big Beautiful Bill Act (OBBBA) has increased average tax refunds by 10.9% ($3,571 average, up approximately $23 billion total) compared to the prior filing season. The legislation expanded the standard deduction and permanently lowered individual and joint filer rates, preventing an automatic tax increase for approximately 62% of filers. President Trump is touring the country to highlight the larger refunds families and individuals are receiving under the new rules.

Hochul Proposes Second Home Tax, NYC $12B Deficit

Tax Foundation publishes an op-ed critiquing Governor Hochul's proposed annual 'pied-à-terre' tax surcharge on second homes in New York City valued at over $5 million. The article notes that Mayor Zohran Mamdani identified a $12 billion two-year deficit facing NYC and initially proposed steep income tax hikes on the wealthy and corporations to address the gap. The author argues the second-home tax proposal would accelerate out-migration, deter investment, and stifle growth in a city already burdened with some of the nation's highest combined tax loads.

Alabama DOR Lists 200+ Municipalities Compliant with 2024 Police Jurisdiction Reporting Under Act 2021-297

The Alabama Department of Revenue published a notice on April 21, 2026 listing 200+ municipalities confirmed by the Examiners of Public Accounts on March 31, 2026 as having submitted timely annual reports of license revenues and taxes collected in their police jurisdictions under Act 2021-297. These compliant municipalities are authorized to continue imposing municipal licenses, taxes, and fees within their police jurisdictions. Non-compliant municipalities are prohibited from collecting these amounts, though the prohibition does not affect taxes within city limits or state/county levies.

Maryland Personal Income Tax Filing Deadline Is April 15, 2026

The Maryland Comptroller's office issued a reminder on April 15, 2026, that the state and federal personal income tax filing deadline falls on that date. Taxpayers who need additional time to file may request an extension but must pay any estimated taxes owed by the deadline to avoid interest and penalties. The agency reports it has processed over 2,447,539 personal income tax returns and issued over 1,576,196 refunds totaling over $2.23 billion so far this tax season. Working Marylanders may qualify for up to $4,000 through the State Earned Income Tax Credit (EITC).

Gayon Sampson Appointed Maryland Comptroller Chief of Staff

Comptroller Brooke E. Lierman announced the appointment of Gayon M. Sampson as Chief of Staff for the Office of the Comptroller of Maryland. Sampson will begin the role on June 10, 2026, succeeding Rianna Matthews-Brown, who served as Chief of Staff since the start of Comptroller Lierman's administration and will depart at the end of April. Sampson joins from the City of Frederick, where he served as Chief of Staff to the Mayor and helped secure nearly $100 million in federal, state, and local funding for infrastructure, housing, and community development projects.

IDOR Earns Bell Seal Workplace Mental Health Certification for Second Year

The Illinois Department of Revenue (IDOR) has been recognized by Mental Health America (MHA) as a recipient of the Bell Seal for Workplace Mental Health for the second consecutive year. This national distinction certifies that IDOR meets standards for supporting employee mental health in the workplace. A link to the full press release is available on the Illinois government news portal.

Indiana Suspends Gasoline Use Tax April 8 Through May 8, 2026

Governor Mike Braun issued Executive Order 26-09 on April 8, 2026, declaring an energy emergency and suspending Indiana's gasoline use tax effective immediately through May 8, 2026, relying on the Energy Emergency Statute at IC 10-14-3-13. The suspension addresses increasingly high gasoline prices and will entail temporary changes for the Department of Revenue and for distributors and retailers of gasoline. Instructions for the temporary changes have been issued through INTIME to licensed distributors, with additional information available on the department's gasoline use tax webpage. The executive order states the continued need for the suspension will be reevaluated during this period.

County Motor Fuel Tax Rates Effective July 2026

The Illinois Department of Revenue has published the annual County Motor Fuel Tax rates for the period July 1, 2026, through June 30, 2027, as required by the County Motor Fuel Tax Law (55 ILCS 5/5-1035.1). The percentage increase for this period is 2.68%, calculated based on the Consumer Price Index for All Urban Consumers. Rates vary by county: DuPage County at 10.0 cents per gallon, McHenry County at 8.7 cents per gallon, Will County at 5.1 cents per gallon, and Lake County at 4.9 cents per gallon. Retailers making retail sales of motor fuel subject to county motor fuel tax should use these rates for returns filed through MyTax Illinois.

Enrolled Agent Exam User Fee Reduced from $99 to $66

The Treasury Department and IRS have issued a notice of proposed rulemaking to reduce the user fee for each part of the Special Enrollment Examination for Enrolled Agents (EA SEE) from $99 per part to $66 per part. The proposed amendments would modify 26 CFR Part 300. Comments and requests for a public hearing must be received by May 20, 2026.

IRS Proposes Wagering Loss Deduction Limit to 90%, Raises Reporting Threshold to $2,000

The IRS has published a notice of proposed rulemaking to amend regulations under sections 165, 6041, 6041A, and 3406 of the Internal Revenue Code. The amendments reflect changes enacted by the One, Big, Beautiful Bill Act (Public Law 119-21). Key changes include limiting the wagering loss deduction to 90 percent of wagering losses (down from the prior 100-percent-of-gains limitation) and raising the information reporting threshold from $600 to $2,000 for payments made after December 31, 2025. Comments are due by June 16, 2026.