Tax Trending Topics

To help with your writing efforts, here’s what people are looking for in Tax Law online. Trending topics culled from JD Supra, search analytics, social media conversations, and other sources:

New IRS Program to Offer Automatic Penalty Relief 

Consider writing about:

The Internal Revenue Service’s recent announcement of its new Automatic Exemption from Penalty Program; when this program goes into effect; who qualifies for relief under this program; whom the program most benefits, or types of penalties or examples of situations to which it will mainly apply; how the new AEP program compares to prior IRS penalty relief options; alternatives to the AEP program; any cautionary notes that may pertain to use of the AEP program.

Related information:

https://www.irs.gov/newsroom/irs-simplifies-penalty-relief-introduces-automatic-process-for-eligible-taxpayers

https://www.irs.gov/newsroom/automatic-exemption-from-penalty-what-taxpayers-should-know

IRS Announces Gift Tax Safe Harbor for Trump Account Contributions 

Consider writing about:

Information released by the Internal Revenue Service late last month regarding a gift tax safe harbor involving the retirement accounts known as “Trump accounts;” what this safe harbor means for potential tax reporting obligations; personal criteria and other conditions that must be met in order for the safe harbor to apply; additional tax issues to consider when deciding whether to become involved with Trump accounts.

Related information:

https://www.irs.gov/newsroom/treasury-irs-provide-safe-harbor-for-certain-contributions-to-trump-accounts-under-the-working-families-tax-cuts

Appellate Court Rebuffs Professor in Tax Dispute Over Remote Work 

Consider writing about:

A July ruling in a tax dispute stemming from work done remotely from home during pandemic-related lockdowns; what to know about New York’s convenience of the employer rule; what this ruling demonstrates regarding the intricacies of state tax laws and personal obligations, especially as they pertain to remote or hybrid work arrangements that cross state lines.

Related information:

https://www.nycourts.gov/reporter/current/3dseries/2026/2026_04251.shtml

Taking the Pulse of U.S. Tariffs on Pharmaceuticals 

Consider writing about:

The status of U.S. tariffs on pharmaceuticals; background to, and rationale for, the tariffs; authority under which they are being imposed; their effective date; whom they most affect; to whom exemptions have been granted; any noteworthy legal challenges being mounted against the tariffs.

Related information:

https://www.whitehouse.gov/presidential-actions/2026/04/adjusting-imports-of-pharmaceuticals-and-pharmaceutical-ingredients-into-the-united-states

Is a New Tax on Horizon for Virginia’s Data Centers? 

Consider writing about:

A data center tax recently passed by Virginia legislators; how this tax measure breaks new ground; whether Virginia’s governor is expected to sign the measure; how the energy consumption tax would be asssessed, should it be signed into law; whether data center tax measures are being levied, or contemplated, in other jurisdictions around the United States.

Tax Tips for Real Estate Owners and Investors [Ongoing] 

Consider writing about:

Tax-related tips and strategies for new or experienced investors or owners of real estate, whether commercial or residential; how to reduce the impact of tax obligations stemming from real estate deals; any common misunderstandings involving real estate and tax law; specific issues involving tax deductions, potential pitfalls regarding tax filings, tax-related issues involving the sale of property, and more. Also consider whether to present a list of do’s and don’ts, or whether to examine any noteworthy real-life tax disputes, rulings, or cautionary tales to illustrate any of your points.

How Tax Measures Fared in This Month’s Primary Election 

Consider writing about:

How ballot measures involving taxes fared around the United States in the primary elections earlier this month (either in and of themselves, or as compared to prior years); any significant new or increased taxes worth knowing about; any significant tax relief that voters may have approved; the status of the more controversial tax proposals that were on ballots in one jurisdiction or another; any particular trends that may have emerged from voting results.

What Is the Status of $100K H-1B Fee? 

Consider writing about:

The latest developments involving a $100,000 H-1B fee; what to know about a Massachusetts federal judge’s June 8 ruling that the Trump administration’s fee encroached on Congress’ taxation powers; what the status of the fee is, in the wake of the judge’s initial ruling and his subsequent granting of a stay, in response to the administration’s appeal of his order; likely next steps in this case; what all this means for existing or planned H-1B filings; how employers should proceed amid the legal wrangling over the legality of the $100,000 fee.

Shell Scores $72M Victory in Australia Tax Dispute 

Consider writing about:

A recent tax victory for a Shell subsidiary, in the amount of nearly $72 million; what to know about Australian taxation authorities’ attempt to impose a tax in this case; grounds for the Federal Court of Australia’s decision striking down of the tax; practical takeaways for other companies.

Related information:

https://news.bloombergtax.com/daily-tax-report/australian-court-sides-with-shell-in-capital-gains-tax-dispute

Tax Relief Announced for Start-Ups in United Kingdom 

Consider writing about:

Expanded tax relief being implemented in the United Kingdom for entrepreneurs, investors, start-ups and other company types; effective date of the changes; intent of the tax package; what stands out to you about this initiative; how interested parties can take advantage of these tax incentives.

Related information:

https://www.gov.uk/government/news/britains-innovators-backed-with-around-100m-of-new-investment

https://www.thetimes.com/business/companies-markets/article/expanded-tax-breaks-for-founders-and-start-ups-unlock-100m-c30n2spc8

Trump Administration to Appeal Judge’s Order That Expands Tariff Relief 

Consider writing about:

The Trump administration’s May 29 announcement that it plans to appeal a judge’s order to allow all companies that paid invalidated tariffs to seek refunds (as opposed to only the companies that filed lawsuits over the tariffs); what the judge’s order and the Trump administration’s appeal could mean for the currently existing tariff refund process and for future payouts; additional guidance on how companies should decide whether to pursue refunds, the process for doing so, and how to address potential complications over consumers’ claims that they should receive compensation from companies over tariff-triggered higher prices.

Related information:

https://apnews.com/article/tariff-refunds-trump-court-appeal-7209128eeee29c565c4ea5a6892f73c6

Is a Hefty New Tax Coming for Calif. Owners of Vacant Properties? 

Consider writing about:

A June 2nd ballot measure that could cost San Diego homeowners thousands of dollars if their properties are left vacant for more than 182 days a year; rationale behind the measure; potential for legal challenges to the measure, if it passes; how other jurisdictions (whether in California or nationally) have addressed the problem of vacant residential or commercial properties; how such measures have performed.

Related information:

https://www.sandiego.gov/sites/default/files/2026-03/fiscal-impact-statement-measure-a-empty-homes-tax_0.pdf

Consumer Lawsuits Mount Over Companies’ Response to Tariffs 

Consider writing about:

Lawsuits that consumers are filing against companies over the Trump administration’s tariffs and related refunds that companies are pursuing from the federal government; key claims in the lawsuits; potential obstacles to success for these sorts of claims; how companies can best anticipate and respond to these types of consumer complaints.

Related information:

https://qz.com/nike-consumers-tariff-refund-class-action-050826

https://www.gamespot.com/articles/nintendo-sued-by-fans-who-want-tariff-refunds/1100-6539543

https://chicago.suntimes.com/money/2026/04/29/illinois-class-action-lawsuit-costco-customers-retailers-tariff-refund

https://www.businessinsider.com/tariff-refunds-set-to-land-customers-sue-for-a-cut-2026-5

Multimillion-Dollar Settlements Reached in Customs Fraud Cases 

Consider writing about:

Recently announced multimillion-dollar settlements in False Claims Act cases involving customs fraud; key allegations in these cases; what these cases may demonstrate regarding custom enforcement trends, how investigations into alleged customs fraud are unfolding (and specifically how the False Claims Act may play a role), and where potential liability risks exist for importers in the current landscape.

Related information:

https://ktla.com/news/california/california-aluminum-companies-to-pay-549m-in-customs-fraud-settlement

https://www.justice.gov/usao-edtn/pr/echelon-fitness-multimedia-llc-agrees-settle-false-claims-act-allegations-2100000

Canada Announces Financial Assistance for Tariff-Hit Industries 

Consider writing about:

A new loan program that Canada announced this month for certain industries affected by U.S. tariffs; industries to which the program would apply; what to know about the loan program’s terms, workings, eligibility criteria, or application process; whether other countries hit by Trump administration tariffs are implementing, or considering, similar loan programs for their own industries; what else Canada has been doing to ease tariff-related pressures on its business sector.

Related information:

https://www.reuters.com/business/canada-unveils-c1-billion-dollar-loan-program-tariff-impacted-industries-2026-05-04/

What to Know About Updated IRS FAQs on Educational Assistance Programs 

Consider writing about:

The Internal Revenue Service’s April 20 release of updated FAQs regarding educational assistance programs; how these types of programs operate; what the IRS Fact Sheet clarifies regarding program criteria, assistance rules, and other key points in the wake of changes made by the budget reconciliation measure often referred to as the One Big Beautiful Bill Act.

Related information:

https://www.irs.gov/newsroom/updates-to-frequently-asked-questions-about-educational-assistance-programs

Tax Issues to Consider Before Selling a Business [Ongoing] 

Consider writing about:

Tax impacts of selling a business (generally speaking, or specifically regarding a particular jurisdiction); potential tax obligations to be aware of before putting a business up for sale; how to minimize tax payments in connection with a business sale; common pitfalls or misunderstandings to avoid; tax lessons from any real-life cautionary tales involving the sale of a business.

Is a New Australian Tax in Tech Giants’ Future? 

Consider writing about:

A proposal by Australia’s government to tax Google, Meta, and TikTok; rationale behind the tax; how the tax would work and whom it is aimed at benefiting; any precedent for this tax proposal (whether specific to Australia, or globally); potential basis for legal challenges to the Australian tax proposal; how the proposal compares to overall tax trends involving digital services.

Related information:

https://apnews.com/article/australia-tax-meta-google-tiktok-journalism-8022cacf561f2fc254999b04346eac87

Guidance on New Developments Involving IEEPA Tariffs 

Consider writing about:

The latest developments of note involving tariffs imposed by the Trump administration under the International Emergency Economic Powers Act; where things stand in terms of litigation, and actions by the U.S. Court of International Trade or U.S. Customs and Border Protection or other significant entities; eligibility criteria, deadlines, and other key information that importers need to know before pursuing a refund of tariff-related costs.

Related information:

https://finance.yahoo.com/markets/commodities/article/trump-administration-signals-it-will-offer-broad-tariff-refunds-that-could-mean-millions-for-companies-124645811.html?

Know the Basics of Addressing Back Taxes 

Consider writing about:

How to proceed when owing back taxes; options for payment; potential for reducing the financial hit that can arise in conjunction with tax delinquency; possibilities for appeals or amnesty; guidance on communicating with taxing authorities; additional practical tips, do’s and don’ts, or cautionary tales that can illustrate key points.

Wealth Taxes: An Idea Whose Time Has Come? 

Consider writing about:

New proposals to implement wealth taxes; where these proposals are catching on (whether in a particular country or regionally or globally); status of the proposals (have any actually been implemented yet?) and how the proposals compare to each other in reach, innovation, or otherwise; prospects (and precedent) for instituting such taxes; what else high-net-worth individuals should know.

A New Tariff Headache for Companies: Lawsuits by Consumers 

Consider writing about:

The possibility of consumers filing lawsuits against companies in an effort to be compensated for tariff-triggered price hikes; any analogous situations that may illustrate the feasibility of such lawsuits; how companies can best anticipate and defend against these types of consumer claims; whether companies’ own ability to get tariff refunds would have any bearing on their vulnerability to consumer lawsuits over tariffs’ downstream effects; whether companies should forgo the pursuit of tariff refunds from federal authorities in an attempt to reduce their exposure to consumer claims regarding tariff costs and compensation.

Related information:

https://www.bbc.com/news/articles/cwyxz3xe04yo

https://www.businessinsider.com/fedex-ups-face-lawsuits-customers-tariff-brokerage-fees-2026-3

Last-Minute Tax Tips for Filers Who Are Fighting the Clock 

Consider writing about:

Last-minute advice for individual or business taxpayers who are running behind on their tax returns. Among the possible points to choose from: commonly overlooked deductions or other oversights that tend to crop up with last-minute tax filings; what to do about missing records or problems with professional tax preparers; what to know about payment obligations if filing late; how to spread out payments to the IRS; how to get a filing extension.

How to Avoid a Tax Audit [Ongoing] 

Consider writing about:

Common triggers of tax audits, whether of individuals or businesses (in the country of your choice); how to correct or otherwise amend a tax return without attracting unwanted attention; additional information on red flags that authorities look for when examining tax returns or related records.

Practical Guidance on Obtaining Tariff Refunds 

Consider writing about:

The latest developments involving potential refunds on costs stemming from Trump administration tariffs; what to know about the latest court rulings or actions by Customs and Border Protection, and how they may have altered prior thinking on this matter; any important additional information that has yet to be provided from relevant authorities; vital deadlines or other key components of the refund process; steps that importers or other affected parties should be taking now if they want to pursue a tariff-related refund; additional guidance on how to maximize the likelihood of securing a refund.

Tax Obligations and Best Practices for Crowdfunding Recipients [Ongoing] 

Consider writing about:

Tax treatment of proceeds from crowdfunding campaigns; common misconceptions or other potential pitfalls on the part of individual or business recipients of crowdfunding donations; how these funds are regarded by taxation authorities (in the jurisdiction of your choice); best practices as regards recordkeeping, documentation, reporting, etc.

Tax Guidance for First-Time Home Owners [Ongoing] 

Consider writing about:

Tax issues that first-time homebuyers should be paying attention to, whether prior to a property purchase, or after the acquisition of a property, or, down the road, if they decide to sell that property; guidance on tax obligations, credits, and deductions; common oversights or misunderstandings pertaining to real estate-related tax reporting and filing; practical takeaways from any recent or otherwise noteworthy court cases involving homeowners and tax strategies.

Tariff-Related FAQs: What Businesses Need to Know Now 

Consider writing about:

Answers to the top questions you have been getting from clients in the wake of the U..S Supreme Court’s tariff ruling and President Trump’s subsequent actions involving new tariffs. What are the main concerns (or potential misunderstandings) that clients are voicing at this point, or that you foresee as likely to arise on their end? What are the most pressing matters that clients need to understand, especially as regards prospects for tariff-related refunds and any processes for securing them; the legal authority for new tariffs and potential legal challenges to those; and companies’ evolving compliance obligations and risks? Also: What deadlines should companies be aware of amid continued wrangling over President Trump’s tariffs and their consequences?

Related information:

https://www.cnbc.com/2026/02/23/fedex-trump-trade-tariffs-refunds-supreme-court-lawsuit.html

https://www.cnbc.com/2026/02/23/congress-democrats-trump-tariffs.html

IRS, Treasury Release Interim Guidance on Depreciation Allowance 

Consider writing about:

Guidance released last week by the Internal Revenue Service and the U.S. Department of the Treasury regarding a depreciation allowance for “qualified production property;” what this type of property consists of; other key criteria for qualifying for this deduction; timeline for proposed regulations pertaining to this deduction.

Related information:

https://www.irs.gov/newsroom/treasury-irs-issue-guidance-on-special-depreciation-allowance-for-qualified-production-property-announce-upcoming-proposed-regulations-under-the-one-big-beautiful-bill

Tax-Related Scams to Watch Out For 

Consider writing about:

Your choice of familiar or newer tax-related scams, especially those that start popping up more frequently as we approach tax filing deadlines. Take your pick of scams targeting individual taxpayers or businesses in general, or tax professionals in particular. What should taxpayers or their tax advisers be on the lookout for this season, and how might tax-related scams be evolving with increased accessibility to AI systems and other tech tools? What guidance is the Internal Revenue Service or law enforcement offering on these threats, and what additional guidance would you add (whether in terms of precautions or ways to mitigate damage after the fact)?