In the blogs: Beautiful noise

SALT and the bill; digital taxes worldwide; retaining clients; and other highlights from our favorite tax bloggers.

Beautiful noise

• Trout CPA (https://www.troutcpa.com/blog): What Big Beautiful, now on to the Senate, looked like after its squeaker vote.
• CLA (https://www.claconnect.com/en/resources?pageNum=0): Thirteen potential tax changes spelled out.
• Taxbuzz (https://www.taxbuzz.com/blog): Republicans are united, some Democrats steadfast in opposition. What about other Dems from SALT-affected states?
• Tax Foundation (https://taxfoundation.org/blog): How SALT cap workarounds for some pass-through entities are threatened by the bill.
• Tax Vox (https://www.taxpolicycenter.org/taxvox): The tax portion has included several provisions affecting how the U.S. taxes foreign income, a new approach that could raise hundreds of billions. But the proposal has significant legal and practical challenges and could change the role of the U.S. in global business. 
• Institute on Taxation and Economic Policy (https://itep.org/category/blog/): Against the backdrop of the Big Beautiful, states like Oklahoma and Louisiana are pursuing their own tax cuts.

Eliminating complexity

• TaxProf Blog (http://taxprof.typepad.com/taxprof_blog/): Large multinationals are finding gold in the global digital economy. Tax jurisdictions have lost billions in tax revenue due to outdated laws that generally assume a brick-and-mortar economy and residence-based taxation. Governments have tried to update tax laws to meet the realities of the digital era but with only partial success.
• Berkowitz Pollack Brant (https://www.bpbcpa.com/articles-press-releases/): The IRS has announced withdrawal of final regs — issued just three months prior — that would have imposed new reporting requirements on partnerships engaged in certain related-party, basis-shifting transactions. How the IRS aims to eliminate "complex" and "costly" compliance burdens on partnerships.
• Taxnotes (https://www.taxnotes.com/procedurally-taxing): After Boechler PC v. Commissioner, the blogger contends, "we are finally getting some equitable tolling rulings out of the Tax Court." One of the first: Aiello v. Commissioner, the opinion of which held that a collection due process petition erroneously mailed to the IRS Office of Appeals on the last day of the 30-day period to file could not be made timely in the Tax Court.
• Don't Mess with Taxes (http://dontmesswithtaxes.typepad.com/): Was this the last Energy Star sales tax holiday for appliances in Texas (and a few other states)?

Time to plan

• U of I Tax School (https://taxschool.illinois.edu/blog/): What to remind them about summer jobs and taxes.
• Avalara (https://www.avalara.com/blog/en/north-america.html.html): What exactly is a sales tax permit?
• TaxConnex (https://www.taxconnex.com/blog-): There's no one-size-fits-all sales tax on clothing.
• The Wandering Tax Pro (http://wanderingtaxpro.blogspot.com/) What to remind them about taxes and 529s.
• The Rosenberg Associates (https://rosenbergassoc.com/blog/): When a firm grows to need more formal planning and strategic thinking, including succession planning, profitability and partner compensation.
• Tax Times (https://www.thetaxtimes.com): What to expect when Florida audits a business (with excellent tips for clients about audits in general).
• Parametric (https://www.parametricportfolio.com/blog): What to remind them about direct indexing, including tax considerations.
• Armanino (https://www.armanino.com/articles/): In the recent tax whirlwind around nonprofits, what potential tax changes that these organizations need to watch for. 
• Taxing Subjects (https://www.drakesoftware.com/blog): Feedback, action and timing: essentials of client retention for accounting firm.