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AICPA Signals Support for Legislation Allowing Domestic Abuse Survivors to File Taxes as Single

The AICPA signaled its strong support of legislation introduced by Senator John Fetterman (PA-D) which would provide a critical filing option for taxpayers experiencing spousal abuse or abandonment.

Tax Advocacy and Tax Relief

Jul 29, 2025・2 min read

Sec. 181: Will 2025 be the series finale?

The law commonly known as the One Big Beautiful Bill Act (OBBBA), H.R. 1, P.L. 119-21, enacted on July 4, 2025, did not extend Sec. 181, but Section 70434 of the act adds “qualified sound recording productions” as a new category of qualified productions generally eligible for up to $150,000 of expensing for such productions commencing before 2026 (new Sec. 181(a)(2)(C)).

Jul 29, 2025

The Tax Adviser

AICPA makes Priority Guidance Plan recommendations to IRS

The AICPA recommended 183 changes to the IRS’s 2025–2026 Priority Guidance Plan and also encouraged the agency to continue to pursue tax simplification.

Jul 29, 2025

The Tax Adviser

Simplified method to determine corporate AMT applicable status issued

The IRS on Monday issued interim guidance regarding the application of the Sec. 55 corporate alternative minimum tax (AMT). The guidance in Notice 2025-27 provides an optional simplified method for determining applicable corporation status under Sec. 59(k).

Jul 29, 2025

The Tax Adviser

AICPA Provides Comments on Two Proposed Regulations Aimed at Corporate Reorganizations and Separations

In a letter sent to Treasury and the Internal Revenue Service (IRS), the American Institute of CPAs (AICPA) provided comments on two proposed regulations: REG-112261-24 (nonrecognition of gain or loss in corporate separations, incorporations, and reorganizations) and REG-116085-23 (multi-year reporting requirements for corporate separations and related transactions).

Tax Advocacy and Tax Relief

Jul 28, 2025・2 min read

AICPA Expresses Strong Support for Tax Fairness for Disaster Victims Act

In a letter to Representative Timothy Kennedy (D-NY), the American Institute of CPAs (AICPA) expressed support for H.R. 3975, the Tax Fairness for Disaster Victims Act, introduced by Kennedy.

Tax Advocacy and Tax Relief

Jul 28, 2025・1 min read

More than One-Third of Americans Have Experienced Fraudulent Activities After Being Affected by a Disaster Says AICPA Survey

Thirty-seven percent of Americans have experienced fraudulent activities after being personally and/or professionally impacted by a natural disaster, according to a recent survey conducted by The Harris Poll on behalf of the American Institute of CPAs (AICPA).

Forensic Services Tax

Jul 25, 2025・3 min read

PEEC Open Meeting Agenda - August 6-7, 2025

Discover what's on PEEC's agenda for Q3 2025. You may find a topic of interest to you and decide you'd like to attend. We offer free CPE. (final version)

Jul 25, 2025・15.6 MB Download

CIMA and Templar Executives sign Memorandum of Understanding to strengthen cyber resilience in Europe

New partnership aims to build bridges between finance and cyber security professions across Europe through knowledge exchange, professional upskilling, and risk awareness

Jul 24, 2025・1 min read

AICPA and CIMA to host first-ever Asian edition of globally acclaimed ENGAGE Conference

AICPA and CIMA’s ENGAGE Conference debuts in Asia this 18–19 August in KL, spotlighting the future of finance, AI, and sustainability.

Jul 23, 2025・2 min read

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