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:

U.S.-Canada Trade Dispute: A World of Tariff-Related Issues to Choose From 

Consider writing about:

Your choice of topics related to the United States-Canada face-off over tariffs. Among the possible points to choose from: How did we get to this point? What are the most significant stumbling blocks on the path to a resolution? What authority is President Trump invoking in order to levy the tariffs on Canada, and how likely is it to withstand any lawsuits? Who stands to be the biggest winners or losers from this trade war, either in the immediate future or longer-term? What are the political stakes for each side? And what can businesses that are most impacted by this conflict do to minimize repercussions for their operations?

Related information:

https://www.npr.org/2026/08/25/nx-s1-5944240/canada-us-tariffs

Tax Issues to Address as Part of the M&A Process [Ongoing] 

Consider writing about:

Tax issues that commonly arise during M&A discussions and in the run-up to potential mergers or acquisitions; related due diligence reminders; how to mitigate tax-related costs, obligations, risks, or other tax-related complications that may occur in connection with M&A deals; plus, additional tax issues that may be triggered by cross-border M&A transactions in particular.

IRS Issues Regulations on Charitable Remainder Annuity Trusts: What to Know 

Consider writing about:

Final regulations issued by the Internal Revenue Service and the U.S. Department of the Treasury last month pertaining to charitable remainder annuity trusts; tax rules that apply to these types of trusts; pros and cons of charitable remainder annuity trusts; how such trusts may run afoul of tax laws and taxpayer obligations.

Related information:

https://www.irs.gov/newsroom/treasury-irs-issue-final-regulations-naming-certain-charitable-remainder-annuity-trust-transactions-as-listed-transactions

Manufacturer, Subsidiary to Pay $5M in Customs Duties Case 

Consider writing about:

A $5.15 million settlement involving an alleged failure, on the part of a Taiwan-based manufacturer and its Texas-based subsidiary, to pay customs duties; related allegations involving False Claims Act violations; what this case may indicate regarding the second Trump administration’s focus on alleged customs duty violations and associated investigation trends; related issues involving whistleblower actions.

Related information:

https://www.justice.gov/usao-md/pr/taiwan-led-manufacturer-agrees-515m-settlement-false-claims-act-and-administrative

What’s Happening With NYC’s Tax on Second Homes? 

Consider writing about:

New York City’s would-be tax on second homes; rationale for the tax; properties to which the tax would apply; how the tax would be implemented and enforced; legal challenges to the tax, or other potential impediments to its implementation; current status of the tax; whether other jurisdictions have tried this type of tax, and, if so, how it has performed.

Tax Tips for Current or Future Retirees [Ongoing] 

Consider writing about:

Tax obligations on the part of retirees (in the country of your choice); common misunderstandings or pitfalls regarding required tax payments and potential liabilities; additional issues for individuals who have moved, or are considering whether to relocate (on either a full-time or part-time basis) to a different state or country, whether prior to or following retirement; available tax assistance for retirees; additional pointers for current or prospective retirees on familiarizing themselves with crucial tax obligations, scheduling of payments, and managing or possibly reducing their tax obligations through other means.

Implications of Latest Trump Tariffs 

Consider writing about:

The latest wave of tariffs imposed by the Trump administration. Among the possible points to examine: who stands to be most affected by these tariffs; rationale for this new round of tariffs; questions over legal authority to impose these tariffs; prospects for successful legal challenges to the new tariffs and possibly for refunds on any new tariffs; how the business community can best navigate international trade issues amid this latest development.

Related information:

https://www.cnbc.com/2026/07/24/trump-tariffs-lawsuit-301-ieepa.html

What Is Impact of Tax Court’s Bowen Ruling? 

Consider writing about:

A recent U.S. Tax Court ruling regarding COVID-era tax obligations; what the ruling means for late fees or interest charges that arose during the federally declared COVID national emergency period; whether a protective claim for refund is an option for taxpayers at this point; likely next steps in this tax dispute.

Related information:

https://www.usatoday.com/story/money/personalfinance/2026/07/28/covid-tax-refunds-limited/91071298007

When Are Tax Liabilities a Family Affair? [Ongoing] 

Consider writing about:

The potential fallout for spouses or other relatives if a taxpayer deliberately or inadvertently underpays state or federal taxes; how to prevent or reduce collateral damage from relatives’ tax mishaps before or after the fact; the nature and limitations of innocent spouse relief, and how it can be obtained; other forms of relief or resources for family members; practical takeaways from any noteworthy rulings involving family tax liabilities and/or innocent spouse relief.

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.