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- Type:
- Employment Law Guide
Updated to reflect information regarding proposed rules on employer contributions to Trump accounts and nondiscrimination rules for dependent care assistance programs, and guidance on rollovers between 401(k) plans and individual retirement accounts under the SECURE 2.0 Act.
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- Type:
- Employment Law Guide
Updated to reflect revised IRS Fact Sheet clarifying the deduction for qualified overtime, effective August 6, 2026.
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- Type:
- Editor's Choice
Updated to reflect revised IRS Fact Sheet clarifying employer Form W-2 reporting of qualified overtime and the related employee deduction, effective August 6, 2026.
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- Type:
- 50-State Charts
Updated to reflect changed IRC reference date in North Carolina, effective July 2, 2026.
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- Type:
- Quick Reference
Updated to reflect 2027 inflation-adjusted amounts for health savings accounts.
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- Type:
- 50-State Charts
Update to reflect reduced rate in Georgia, effective May 11, 2026, and Arkansas, effective June 1, 2026.
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- Type:
- Checklists
Updated to reflect information regarding tip and overtime pay reporting under the OBBBA.
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- Type:
- 50-State Charts
The following chart compares state vs federal tax treatment of common employer-provided fringe benefits, including group-term life insurance, moving expense reimbursements, educational assistance under IRC § 127, and retirement benefits under IRC § 401(k) plans and IRC § 125 Cafeteria plans.
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- Type:
- 50-State Charts
This chart has been updated to remove same-sex marriage information, as federal and state tax treatment is now aligned. The title now reflects its current focus on taxation of benefits for those in same-sex civil unions and domestic partnerships, which continues to vary by state.
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- Date:
- September 23, 2025
- Type:
- News
The IRS issued proposed regulations defining the tipped jobs that qualify for deduction under the OBBBA, and which will affect employer wage reporting on a tipped employee's Form W-2, Wage and Tax Statement.