Federal Tax | State & Local Tax | International Tax
Human Capital & Workforce, Individual and Indirect Tax This year in review lists all EY Tax Alerts concerning significant U.S. human capital and workforce and individual and indirect tax developments during 2025. |
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| Key U.S. human capital and workforce developments, 2025 |
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| 12.18.2025 | US proclamation announces new travel restrictions (2025-2549) |
| 12.17.2025 | Oregon delays 2026 increase to Statewide Transit Tax (2025-2540) |
| 12.16.2025 | Alabama Department of Revenue publishes analysis of state tax conformity with OBBBA (2025-2525) |
| 12.12.2025 | USCIS releases new form and instructions to petition for an immigrant visa under the Gold Card program (2025-2496) |
| 12.12.2025 | EY resources are now available to assist you with your payroll year-end activities (2025-2493) |
| 12.12.2025 | US Customs and Border Protection announces new data collection requirements for ESTA travelers (2025-2492) |
| 12.09.2025 | Final regulations on stock repurchase excise tax withdraw funding rule, ease other requirements (2025-2460) |
| 12.09.2025 | US DOS announces changes to H-1B and H-4 visa vetting processes lead to appointment cancellations (2025-2458) |
| 12.08.2025 | USCIS announces that the maximum validity period for certain EADs will be reduced (2025-2442) |
| 12.05.2025 | IRS releases first set of guidance on Trump accounts (2025-2438) |
| 12.03.2025 | USCIS announces holds on processing of certain immigration benefit requests, Policy Manual updates, and retroactive reviews of certain approvals (2025-2413) |
| 12.02.2025 | IRS releases guidance for employees on deducting qualified tips and qualified overtime compensation for 2025 without employer information (2025-2395) |
| 12.01.2025 | Ernst & Young's 2025 payroll year-end checklist is now available (2025-2393) |
| 11.24.2025 | Ohio law imposes new employer SUI surcharge starting in 2026 (2025-2360) |
| 11.21.2025 | US DHS proposes to rescind the 2022 public charge ground of inadmissibility regulations (2025-2342) |
| 11.13.2025 | IRS releases qualified retirement plan limitations for 2026; 401(k) pretax limit increases to $24,500 (2025-2287) |
| 11.12.2025 | A FUTA credit reduction to apply in two jurisdictions in 2025 (2025-2281) |
| 11.07.2025 | IRS provides transitional penalty relief for reporting 2025 qualified tips and overtime (2025-2250) |
| 11.06.2025 | US DHS proposes to require submission of biometrics by any individual associated with an immigration benefit request (2025-2225) |
| 11.05.2025 | New FAQs on employee retention credits seek to clarify disallowances under OBBBA (2025-2229) |
| 11.03.2025 | New amount for PCORI fee calculation increases to $3.84 per covered life (2025-2212) |
| 10.31.2025 | US DHS announces end to 540-day automatic extension of employment authorization documents (2025-2198) |
| 10.27.2025 | US DHS publishes final rule requiring facial comparison biometrics for non-U.S. citizens (2025-2174) |
| 10.27.2025 | Social Security wage base to increase in 2026 (2025-2158) |
| 10.23.2025 | IRS announces how government shutdown will affect tax compliance (2025-2142) |
| 10.22.2025 | New Mexico announces significant reporting changes to income tax withholding and the workers' compensation assessment fee (2025-2134) |
| 10.21.2025 | USCIS releases clarifying details on the $100,000 payment requirement for certain H-1B petitions (2025-2125) |
| 10.21.2025 | Chicago's Mayor proposes a $21 per employee corporate head tax to close budget gap (2025-2124) |
| 10.17.2025 | US Department of Homeland Security implements immigration parole fee (2025-2097) |
| 10.15.2025 | Colorado law lowers contribution rate for paid family and medical insurance starting in 2026 (2025-2090) |
| 10.14.2025 | 2026 inflation adjustments for fringe benefits and other payroll-related provisions updated by IRS guidance and OBBBA (2025-2076) |
| 10.03.2025 | IRS publishes final regulations implementing changes to retirement plan catch-up contributions (2025-2010) |
| 09.30.2025 | IRS releases per diem rates under the high-low substantiation method effective October 1, 2025 (2025-1962) |
| 09.26.2025 | US DHS proposes weighted selection process for H-1B Lottery (2025-1944) |
| 09.24.2025 | US Executive Order provides new details on Gold Card Program (2025-1930) |
| 09.24.2025 | Ohio Department of Taxation issues revised withholding tables effective October 1, 2025 (2025-1929) |
| 09.23.2025 | US presidential proclamation establishes new $100,000 payment for some H-1B Petitions (2025-1911) |
| 09.22.2025 | Proposed regulations would clarify tips qualifying for deduction, confirm list of qualifying occupations (2025-1907) |
| 09.11.2025 | U.S. Department of State issues new instructions requiring NIV applicants to apply in home country (2025-1834) |
| 09.10.2025 | Oregon law provides a one-time 2025 SUI tax credit for certain employers (2025-1830) |
| 09.04.2025 | Treasury releases preliminary list of occupations that will qualify for the tip deduction (2025-1792) |
| 09.02.2025 | US DHS proposed rule contains significant changes for F-1 and J-1 visa holders (2025-1775) |
| 08.25.2025 | IRS releases draft 2026 Forms W-2 and W-4 with provisions for reporting tips and overtime (2025-1745) |
| 08.25.2025 | Ohio legislation lowers top personal tax rate retroactive to January 1, 2025, implements flat tax in 2026 (2025-1744) |
| 08.20.2025 | Wisconsin law provides middle-income tax cuts and retirement income tax relief retroactive to January 1, 2025 (2025-1727) |
| 08.19.2025 | Louisiana law expands nonresident income tax exemption for short-term business travelers (2025-1707) |
| 08.12.2025 | Maryland issues revised income tax withholding formula for immediate use (2025-1680) |
| 08.11.2025 | IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions (2025-1677) |
| 08.08.2025 | IRS announces that 2025 information statements/returns and withholding tables will not be updated for changes under the OBBBA (2025-1671) |
| 08.07.2025 | US Department of State introduces visa bond pilot program for certain visa applicants (2025-1666) |
| 08.06.2025 | Missouri law repeals paid sick leave requirement and automatic annual increases to the minimum wage (2025-1657) |
| 07.30.2025 | US Department of State interview waiver update (2025-1624) |
| 07.23.2025 | IRS significantly increases penalties for failing to offer affordable health care with minimum coverage for 2026 (2025-1568) |
| 07.21.2025 | ACA affordability percentage increases again for 2026 employer health plans (2025-1542) |
| 07.21.2025 | USCIS reaches Fiscal Year 2026 H-1B cap (2025-1540) |
| 07.15.2025 | Several changes to compensation and benefits provisions included in final budget reconciliation legislation for FY 2025 (2025-1476) |
| 07.14.2025 | IRS releases Health Savings Account limits for 2026 (2025-1435) |
| 07.08.2025 | South Carolina law lowers the state's top marginal tax rate, retroactive to January 1, 2025 (2025-1396) |
| 06.24.2025 | Maryland delays start date for employer contributions to its paid family and medical leave insurance program to January 1, 2027 (2025-1335) |
| 06.24.2025 | Social Security Administration publishes wage base projections for 2026 through 2034 (2025-1334) |
| 06.23.2025 | US Supreme Court holds that Wisconsin's denial of tax exemption for Catholic charity violates First Amendment by imposing denominational preferences (2025-1329) |
| 06.23.2025 | Virginia updates income tax withholding formula and tables; legislation could prevent conformity with federal tax exemption for overtime pay and tips (2025-1326) |
| 06.18.2025 | Georgia income tax withholding formula and tables updated to reflect retroactive tax cut for 2025 (2025-1288) |
| 06.16.2025 | Kansas law conditionally lowers personal income tax rates starting in 2025 (2025-1266) |
| 06.11.2025 | Alabama's state income tax exemption for qualified overtime pay expires effective July 1, 2025 (2025-1234) |
| 06.06.2025 | United States | White House proclamation announces new travel restrictions (2025-1212) |
| 06.05.2025 | Special report now available on federal and state Form W-4 compliance for 2025 (2025-1195) |
| 05.22.2025 | House-passed tax bill contains provisions affecting compensation and benefits, including eliminating taxes on tips and overtime (2025-1120) |
| 05.21.2025 | Alabama law provides relief from nonresident income tax for short-term business travelers and disaster/emergency personnel (2025-1106) |
| 05.20.2025 | New York governor signs budget legislation that includes various tax changes affecting businesses and individuals (2025-1100) |
| 05.16.2025 | Idaho Tax Commission updates income tax withholding formula to reflect 2025 tax cut (2025-1070) |
| 05.15.2025 | US Department of Homeland Security announces termination of Temporary Protected Status for Afghanistan (2025-1064) |
| 05.12.2025 | New York law authorizes full repayment of its outstanding federal unemployment insurance loan balance (2025-1048) |
| 05.12.2025 | New York increases the Metropolitan Commuter Transportation Mobility Tax rate for large employers effective July 1, 2025 (2025-1044) |
| 05.06.2025 | Indiana law lowers personal income tax rate for 2026, with further incremental cuts starting in 2030 if revenue goals are met (2025-0991) |
| 04.28.2025 | Utah Tax Commission releases revised withholding formula reflecting lower income tax rate for 2025 (2025-0958) |
| 04.23.2025 | Mississippi lowers personal income tax rates in future years with total phase out possible if revenue goals are met (2025-0936) |
| 04.22.2025 | Georgia law lowers personal income tax retroactive to January 1, 2025, allows for future tax cuts (2025-0930) |
| 04.15.2025 | Nebraska adjusts state unemployment insurance tax rates for 2025, reissues 2025 SUI rate notices (2025-0894) |
| 04.09.2025 | Utah law lowers the state income tax rate retroactive to January 1, 2025 (2025-0852) |
| 04.09.2025 | IRS releases new FAQs on employee retention credits (2025-0847) |
| 04.08.2025 | New Ohio law requires employers to provide pay stubs to their employees (2025-0840) |
| 03.28.2025 | Michigan delinquent employers still subject to higher 2025 state unemployment insurance wage base (2025-0779) |
| 03.25.2025 | Ohio simplifies SUI reporting and tax payments for employees working concurrently for related employers (2025-0752) |
| 03.24.2025 | United States 2025 travel guide discussed (2025-0735) |
| 03.18.2025 | Seattle voters approve new payroll expense tax for social housing (2025-0706) |
| 03.18.2025 | Idaho law lowers personal income tax rate retroactive to January 1, 2025 (2025-0705) |
| 03.13.2025 | New DHS registration requirement impacts certain Canadian nationals traveling to the United States (2025-0682) |
| 03.11.2025 | Delaware unemployment insurance law updated to include fixed wage base and new methodology for determining SUI tax rates (2025-0647) |
| 03.11.2025 | US DHS publishes Interim Final Rule elaborating on registration requirement for certain foreign nationals (2025-0645) |
| 02.27.2025 | USCIS announces registration requirement for certain foreign nationals in the United States (2025-0574) |
| 02.24.2025 | IRS releases guidance on furnishing Affordable Care Act forms (2025-0544) |
| 02.24.2025 | Kentucky lowers personal income tax rate effective January 1, 2026 (2025-0543) |
| 02.21.2025 | U.S. Department of State announces changes to nonimmigrant visa interview waiver policy (2025-0530) |
| 02.20.2025 | Puerto Rico's Treasury Department announces qualified retirement plan limits for 2025 (2025-0526) |
| 02.14.2025 | United States initiates review to determine reciprocal tariffs on all trading partners (2025-0483) |
| 02.12.2025 | US may consider legislation that would provide relief from federal taxation for US citizens living abroad (2025-0454) |
| 02.07.2025 | USCIS announces FY 2026 H-1B Cap registration period (2025-0423) |
| 02.03.2025 | State unemployment insurance wage bases and tax rates for 2025 (preliminary as of January 25, 2025) (2025-0392) |
| 01.31.2025 | IRS releases federal mileage rates and luxury vehicle limit for 2025 (2025-0365) |
| 01.28.2025 | USCIS sunsets settlement agreement mandating bundling the adjudication of I-539 and I-765 applications filed by H-4 and L-2 spouses (2025-0340) |
| 01.24.2025 | President Trump takes office and issues a series of Executive Orders (2025-0313) |
| 01.22.2025 | IRS releases guidance on tax treatment of state-paid family and medical leave contributions and benefits (2025-0297) |
| 01.22.2025 | Proposed regulations would clarify statutory changes to $1m deduction limitation and provide other guidance (2025-0295) |
| 01.17.2025 | Treasury finalizes regulations on review of federal tax controversies by IRS Appeals office (2025-0269) |
| 01.16.2025 | IRS and California provide tax disaster relief for victims of California wildfires (2025-0248) |
| 01.09.2025 | 2025 state unemployment insurance taxable wage bases (2025-0171) |
| 01.07.2025 | 2025 state supplemental, flat tax and highest income tax withholding rates with hyperlinks to the latest withholding tables/instructions (2025-0150) |
| 01.02.2025 | Final legislation eases employer filing and furnishing requirements under Affordable Care Act (2025-0103) |
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| Key U.S. individual taxation developments, 2025 |
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| 12.05.2025 | IRS releases first set of guidance on Trump accounts (2025-2438) |
| 11.21.2025 | IRS creates safe harbor allowing certain exchange-traded trusts to stake digital assets (2025-2345) |
| 10.23.2025 | IRS announces how government shutdown will affect tax compliance (2025-2142) |
| 09.18.2025 | Tax Court rules shareholders may not include wages from S corporations subject to IRC Section 280E in qualified business income (2025-1887) |
| 08.21.2025 | Proposed regulations would make permanent safe harbor for furnishing information on IRC Section 751 property (2025-1733) |
| 07.29.2025 | International tax changes in final reconciliation legislation may affect privately held businesses and their stakeholders (2025-1613) |
| 07.21.2025 | Final budget reconciliation law makes several changes affecting pass-through entities (2025-1548) |
| 06.25.2025 | Senate Finance Committee's bill could significantly affect high-income taxpayers (2025-1350) |
| 06.05.2025 | Tax reconciliation bill passed by the House would expand and make permanent the qualified business income deduction (IRC Section 199A) (2025-1205) |
| 05.29.2025 | Tax reconciliation bill passed by House could significantly affect individual taxpayers (2025-1161) |
| 02.12.2025 | US may consider legislation that would provide relief from federal taxation for US citizens living abroad (2025-0454) |
| 01.24.2025 | IRS issues final regulations on the taxation of gifts and bequests from covered expatriates (2025-0319) |
| 01.17.2025 | Treasury finalizes regulations on review of federal tax controversies by IRS Appeals office (2025-0269) |
| 01.03.2025 | Tax Court finds limited partners in private equity firm failed functionality test, resulting in application of self-employment tax to distributive shares (2025-0573) |
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| Key U.S. indirect taxation developments, 2025 |
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| 12.16.2025 | US Court of International Trade clarifies refund pathway for IEEPA tariffs, denies preliminary injunction in IEEPA-related refund case (2025-2530) |
| 12.09.2025 | Final regulations on stock repurchase excise tax withdraw funding rule, ease other requirements (2025-2460) |
| 11.17.2025 | US announces new trade frameworks and expanded agricultural tariff exclusions (2025-2308) |
| 11.07.2025 | White House issues Executive Order formalizing trade truce with China (2025-2247) |
| 11.06.2025 | Supreme Court hears challenges to IEEPA tariffs (2025-2241) |
| 11.04.2025 | US President announces new trade and economic deal with China and commitments to Republic of Korea (2025-2220) |
| 10.21.2025 | USTR proposes action against Nicaraguan imports in Section 301 investigation (2025-2122) |
| 10.14.2025 | IRS updates list of substances subject to Superfund excise tax, time for refund claims for some exports expiring soon (2025-2080) |
| 10.01.2025 | US expands export controls to include 50% 'Affiliates Rule' for restricted parties (2025-1984) |
| 09.30.2025 | US President announces new Section 232 tariffs on imports of timber, lumber and their derivative products (2025-1963) |
| 09.26.2025 | US Trade developments include announced new tariffs on pharmaceuticals, Section 232 investigations into imports including robotics, industrial machinery, PPE and medical equipment (2025-1948) |
| 09.26.2025 | Commerce Department launches two sew Section 232 investigations into PPE and medical consumables, equipment and devices; and robotics and industrial machinery (2025-1941) |
| 09.18.2025 | US-Japan Agreement updated and public comment period open for Section 301 extensions (2025-1882) |
| 09.16.2025 | USTR launches USMCA review public process (2025-1870) |
| 09.15.2025 | US Executive Order modifies scope of certain tariffs and establishes procedures for implementing trade and security agreements (2025-1863) |
| 09.10.2025 | US Supreme Court will hear oral arguments in tariff case in early November 2025; opening briefs due soon (2025-1832) |
| 09.08.2025 | US President Trump issues Executive Order implementing terms of United States-Japan Agreement (2025-1803) |
| 09.03.2025 | USTR extends product exclusions subject to Section 301 tariffs through 29 November 2025 (2025-1786) |
| 08.06.2025 | US imposes additional tariffs on India for buying oil from Russia (2025-1663) |
| 08.01.2025 | US imposes additional tariffs on imports from trading partners (2025-1640) |
| 08.01.2025 | US imposes tariffs on copper products (2025-1634) |
| 08.01.2025 | US suspends duty-free de minimis treatment for low-value shipments (2025-1633) |
| 07.31.2025 | US imposes additional tariffs on Brazilian-origin goods (2025-1632) |
| 07.08.2025 | US sends tariff letters to various countries ahead of the new negotiation deadline of 1 August 2025 (2025-1397) |
| 06.19.2025 | Senate Finance Committee changes the excise tax proposed for remittance transfers (2025-1300) |
| 06.04.2025 | US increases import tariffs of aluminum and steel (2025-1192) |
| 06.03.2025 | USTR extends certain exclusions from China Section 301 tariffs (2025-1186) |
| 05.30.2025 | Court of International Trade rules tariffs under International Emergency Economic Powers Act unlawful; appeals court temporarily reinstates tariffs as case proceeds (2025-1163) |
| 05.29.2025 | Federal Court blocks Trump Administration IEEPA tariffs (2025-1155) |
| 05.22.2025 | House-passed tax bill changes proposed excise tax for remittance transfers to 3.5% (2025-1116) |
| 05.21.2025 | New 5% excise tax proposed for remittance transfers (2025-1108) |
| 05.13.2025 | US and China reach trade deal, as US Department of Commerce initiates investigation on aircraft and jet engines (2025-1051) |
| 05.09.2025 | US and UK unveil trade deal (2025-1026) |
| 04.30.2025 | United States | Recent developments in US tariffs on automobiles and articles subject to tariffs (2025-0970) |
| 04.25.2025 | USTR issues Notice of Action after investigating China's purported targeting of maritime, logistics, shipbuilding sectors — comments due 19 May (2025-0941) |
| 04.23.2025 | MENA | Navigating US tariffs — transfer pricing considerations for MENA multinationals (2025-0934) |
| 04.21.2025 | Canada | Latest relief measures for Canadian businesses impacted by US tariffs (2025-0928) |
| 04.16.2025 | Canada | Latest Canada-US trade developments — as of 10 April 2025 (2025-0907) |
| 04.16.2025 | EU publishes countermeasures against US tariffs while suspending implementation (2025-0906) |
| 04.15.2025 | US launches investigation into pharmaceuticals and semiconductors (2025-0899) |
| 04.14.2025 | US exempts certain electronic products from tariffs under President Trump's Reciprocal Tariff Policy (2025-0893) |
| 04.11.2025 | US suspends President Trump's Reciprocal Tariff Policy for 90 days, except for China (2025-0868) |
| 04.03.2025 | US imposes President's Reciprocal Tariff Policy against trading partners and ends duty-free treatment for low-value shipments from China (2025-0815) |
| 04.03.2025 | President Trump announces reciprocal tariffs (2025-0807) |
| 03.27.2025 | US President Trump announces 25% additional tariff on imported automobiles and automobile parts (2025-0767) |
| 03.07.2025 | US adjusts tariffs on Canada and Mexico in response to automotive industry concerns (2025-0626) |
| 03.05.2025 | United States imposes additional tariffs on Canada and Mexico, raises additional tariffs on China (2025-0609) |
| 03.04.2025 | US initiates investigation into imports of timber, lumber and their derivative products (2025-0593) |
| 02.26.2025 | US initiates investigation into imports of copper, scrap copper and copper derivatives (2025-0565) |
| 02.25.2025 | US initiates review of other countries' imposition of Digital Services Taxes on US companies and opens comment period on nonreciprocal trade arrangements (2025-0549) |
| 02.18.2025 | US modifies and expands tariffs on steel and aluminum imports, citing national security (2025-0504) |
| 02.14.2025 | United States initiates review to determine reciprocal tariffs on all trading partners (2025-0483) |
| 02.13.2025 | President Trump announces review on reciprocal tariffs (2025-0468) |
| 02.03.2025 | United States issues Executive Orders imposing additional tariffs on Canada, Mexico and China (2025-0391) |
| 02.02.2025 | President signs orders for tariffs on Canada, Mexico (2025-9003) |
| 01.31.2025 | Executive order and SEC's repeal of SAB 121 mark new era for crypto regulation (2025-0380) |
| 01.29.2025 | IRS issues proposed regulations on applying IRC Section 5000D excise tax (2025-0348) |
| 01.22.2025 | United States President signs 'America First Trade Policy' Presidential Memo (2025-0294) |
| 01.22.2025 | US Customs and Border Protection proposes rule that would eliminate duty exemption for goods subject to punitive tariffs (2025-0292) |
| 01.21.2025 | US publishes interim final rule addressing additional implementing regulations related to textile and apparel goods, automotive goods and other USMCA provisions (2025-0285) |
| 01.17.2025 | Treasury finalizes regulations on review of federal tax controversies by IRS Appeals office (2025-0269) |
| 01.16.2025 | US Customs and Border Protection publishes amendments for entry of low-value shipments (2025-0258) |
