02 October 2025 EY publication highlights accounting implications of 2025 Q3 income tax developments The Quarterly tax developments for the quarter ended September 30 is attached below. Prepared by Ernst & Young LLP's Tax Accounting group, this publication provides a quarterly overview of enacted tax legislation, as well as regulatory developments and other items through September 23, 2025, except as noted. Highlights of this edition include: — A link to our recent TechLine on the accounting and financial reporting implications of H.R. 1, also known as the 'One Big Beautiful Bill Act' — For more information about EY's Tax Accounting services, visit us at www.ey.com/US/TaxAccounting — For more information about EY's Tax Accounting University education program for clients, visit us at www.ey.com/TAU
Document ID: 2025-1998 | ||||||