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- Type:
- Employment Law Guide
Updated to reflect the extension of transition guidance regarding paid family and medical leave reporting rules; information regarding Trump Accounts under the OBBBA; and Roth catch-up contributions rules under 401(k) plans, effective January 1, 2026.
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- Type:
- Employment Law Guide
Updated to reflect the business vehicle standard mileage rate, the fixed and variable rate mileage allowance, and the company fleet average value, effective January 1, 2026.
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- Type:
- 50-State Charts
Update to reflect a reduced rate in Ohio, effective January 1, 2026.
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- Type:
- Employment Law Guide
Updated to reflect Transportation Benefits Program Act amendments regarding employee coverage and an employer exemption, effective January 1, 2026.
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- Type:
- 50-State Charts
Updated to reflect OBBBA related nonconformity exceptions in the District of Columbia.
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- Type:
- Checklists
Updated to reflect further 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:
- Quick Reference
Updated to reflect all inflation-adjusted amounts, effective January 1, 2026.
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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.