Logan Tax LLC

Home

Tax Alerts

Tax Briefing(s)

One Big Beautiful Bill Act (Passed by House May 22, 2025)2025 Post-Filing Season Update 2024 Post-Election Tax Policy Update

2026 Inflation Adjustments for Health Savings Accounts Released (Rev. Proc. 2025-19)
The IRS has released the 2026 inflation-adjusted amounts for health savings accounts under Code Sec. 223. For calendar year 2026, the annual limitation on deductions under Code Sec. 223(b)(2) for a...

IRS Reminds Taxpayers and Small Businesses to Stay Vigilant Against Scams Year-Round (IR-2025-57)
The IRS has marked National Small Business Week by reminding taxpayers and businesses to remain alert to scams that continue long after the April 15 tax deadline. Through its annual Dirty Dozen li...

Marginal Production Percentage Depletion Rates Announced (Notice 2025-20)
The IRS has announced the applicable percentage under Code Sec. 613A to be used in determining percentage depletion for marginal properties for the 2025 calendar year. Code Sec. 613A(c)(6)(C) defi...

Earned Income Tax Credit Marks 50th Year Aiding Working Families (IR-2025-38)
The IRS acknowledged the 50th anniversary of the Earned Income Tax Credit (EITC), which has helped lift millions of working families out of poverty since its inception. Signed into law by President ...

Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2025-09)
The IRS has released the applicable terminal charge and the Standard Industry Fare Level (SIFL) mileage rate for determining the value of noncommercial flights on employer-provided aircraft in effect ...

IRS Urges Taxpayers To Review Withholding Early To Avoid Surprises Next Filing Season (IR-2025-52)
The IRS is encouraging individuals to review their tax withholding now to avoid unexpected bills or large refunds when filing their 2025 returns next year. Because income tax operates on a pay-as-you-...

IRS Whistleblower Office Unveils First Multi-Year Operating Plan To Strengthen Program Oversight (IR 2025-40)
The IRS has reminded individual taxpayers that they do not need to wait until April 15 to file their 2024 tax returns. Those who owe but cannot pay in full should still file by the deadline to avoid t...

AK - Integrated transmission systems legislation enacted
Alaska has enacted legislation creating new energy incentives by extending tax-exempt statutes to independent power producers. An electricity generation facility or electricity storage facility that i...

AZ - Jail facilities excise tax extension proposed through countywide general election
Arizona will allow counties to increase the jail facilities excise tax. Newly passed legislation allows the board of supervisors of any county that levies a jail facilities excise tax to call for a co...

CA - Federal extension for storms applied to California claim for refund
A taxpayer's claim for refund of California income taxes was not barred by the statute of limitations, because California had conformed to an IRS notice that granted taxpayers in certain counties who ...

GA - Exemption for equipment used in concrete mixing and transport extended
Georgia has extended the sales and use tax exemptions for certain machinery or equipment used to mix or transport concrete. Specifically, the sunset date has been moved to June 30, 2031 (previously, J...

HI - PTE tax credit claimants must adjust income for share of taxes paid by PTE
For taxable years beginning after December 31, 2024, a qualified member of an electing pass-through entity (PTE) who claims a Hawaii PTE tax credit must add back to the member’s taxable income the m...

ID: State tax commission analyzing implementation of parental choice tax credit
The Idaho State Tax Commission announced that it is analyzing the implementation of previously enacted the Idaho Parental Choice Tax Credit. Once the program details are available, the Commission will...

LA - Proposed amendment 2 fails
Proposed Amendment 2 to the Louisiana Constitution, which was on the March 29, 2025 ballot, failed. The amendment would have :lowered the maximum income tax rate;increased income tax deductions for ci...

MN - Guidance on nontaxable and taxable food and food ingredients updated
Minnesota has updated its guidance on the sales tax exemption for food and food ingredients. The guidance lists examples of exempt and taxable items. However, if any of the items listed as exempt are ...

NV - Regulation on reduction of taxable value amended
Nevada has amended its regulation on the deduction of obsolescence from the taxable value of property. In determining the amount of obsolescence to be deducted, the State Board and the county boards o...

OR - Oregon health funding measures extended through 2032
Oregon has extended the sunset dates for certain medical provider assessments, from 2026 to December 31, 2032.Specifically, the sunset date of:health insurance plan premiums or premium equivalents is ...

SC - Durable medical equipment exemption revised
South Carolina amended the sales tax exemption for durable medical equipment to remove the requirement that the seller have a principal place of business in the state. The law was changed in reaction ...

UT - Rich, salt lake and summit Counties impose County-wide local taxes
Effective July 1, 2025, the following counties impose the indicated county-wide taxes:Rich County imposes a 0.3% county option sales and use tax to fund a fixed guideway, public transit or highways;Sa...

WA - Local rate change notification provisions authorized
A local government is required to notify the Washington Department of Revenue of a change in local sales and use tax rate in writing and provide a copy of the signed ordinance or resolution. If the lo...

Hello from Juneau, Alaska!

In addition to providing you with a profile of our firm and the services we provide, this website has been designed to become a helpful resource tool to you, our valued clients and visitors. Our dedication to superior client service includes this information and communication portal as we endeavor to continue to provide the highest quality professional service and guidance.

Our firm specializes in:

Individual income tax preparation

As you browse through our website, you will see that we have highlighted background information on our firm and the services we provide. We have also included useful resources such as:

informative articles
interactive financial calculators
links to external websites that we think would be of interest

Please take some time to view our Events Calendar for important deadlines.

Feel free to contact us with any questions or comments you may have, we would love to hear from you. We pride ourselves on being proactive and responsive to our clients' inquiries and suggestions.