Taxation of Compensation and Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Federal

  Updated to reflect increased aircraft terminal charge and SIFL mileage rates, effective July 1, 2025, through December 31, 2025. 

• Type:

  Legal Timetable

  Illinois Amends Employee and Employer Coverage Provisions of the Transportation Benefits Program Act

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Illinois

  Updated to reflect forthcoming Transportation Benefits Program Act amendments regarding employee coverage and employer exemption.

• Type:

  Legal Timetable

  One Big Beautiful Bill Act Provision Regarding Qualifying Direct Primary Care Arrangements Takes Effect

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Federal

  Updated to reflect information regarding telehealth services, and forthcoming changes regarding direct primary care arrangements and the tax free limit on dependent care assistance benefits under the One Big Beautiful Bill Act. 

• Type:

  Employment Law Guide

  Taxation of Employee Compensation: Washington

  Updated to reflect amendments to the Seattle Commute Trip Reduction Program, effective June 13, 2025.

• Type:

  Legal Timetable

  Seattle, Washington, Commute Trip Reduction Program Amendments Take Effect

• Type:

  50-State Charts

  Internal Revenue Code Conformity by State

  Updated to reflect a changed IRC reference date in Maine.

• Type:

  50-State Charts

  Taxation of Supplemental Wages by State

  Updated to reflect a reduced rate in Georgia, effective July 1, 2025.

• Type:

  Quick Reference

  Annual Retirement Plan COLAs and Fringe Benefit Limitations

  Updated to reflect forthcoming 2026 inflation-adjusted amounts for health savings accounts under IRS Rev. Proc. 2025-19.