In the blogs: Promise and pitfalls

What tomorrow's accountants want; July's deadlines; trash talk; and other highlights from our favorite tax bloggers.

Promise and pitfalls

• Tax Vox (https://www.taxpolicycenter.org/taxvox): About a year ago, the Supreme Court struck down the constitutional right to abortion in Dobbs v. Jackson Women's Health Organization. Since then, 13 states have effectively banned abortion and an additional 13 have placed strong restrictions on abortions. Since then, 12 state legislatures have also considered tax proposals motivated by Dobbs and two — Georgia and Mississippi — have implemented them. 
• Procedurally Taxing (https://procedurallytaxing.com): A handful of cases have presented fundamental issues of tax procedure and administration, and United States v. Liberty Global is one. This first of two entries looks at the first Liberty Global case, an opinion from last year that struck down temporary regs for procedural invalidity under the Administrative Procedure Act. 
• TaxProf Blog (http://taxprof.typepad.com/taxprof_blog/): Attracting business across borders versus a race to the bottom: "The Promise and Pitfalls of the Global Minimum Tax."

Never stop learning

• Canopy (https://www.getcanopy.com/blog): From tracking time to hiring staff, the top difficulties accounting firms are facing in 2023.
• AICPA Insights (https://www.aicpa-cima.com/blog): So what does the next generation want from employers?
• The Rosenberg Associates (https://rosenbergassoc.com/blog/): A roundtable of Chicago firms invited the accounting department heads of two leading universities to talk about today's accounting students. Among the nuggets: Firms' campus presence must be year-round; students often intern with more than one firm at once; and career fairs have lost ground to the recruiting of freshmen.
• Solutions For CPA Firm Leaders (https://ritakeller.com/wordpress/): Sure you can answer? For the profession to attract the youngest talent, they have to know what accountants even do for a living.
• Taxing Subjects (https://www.drakesoftware.com/blog): Why should you practice doing returns?
• Meyers Brothers Kalicka (https://www.mbkcpa.com/insights): What to remind them about the deductibility of startups' expenses.
• University of Illinois Tax School (https://taxschool.illinois.edu/blog/): What to remind them about M&E deductions.
• Peisner Johnson (https://peisnerjohnson.com/blog/): What your clients who sell online should know about the NOMAD states.

Summer lovin'

• Eide Bailly (https://www.eidebailly.com/taxblog): IRS AFRs are out for July.
• Boyum & Barenscheer (https://www.myboyum.com/blog/): Your handy calendar of key deadlines for the third quarter of 2023.
• Tax Pro Center (https://proconnect.intuit.com/taxprocenter/): And your compliance deadlines and to-dos for the coming star-spangled month. Heap of FICA stuff … .
• Taxjar (https://www.taxjar.com/resources/blog: July sales tax due dates.
• Turbotax (https://blog.turbotax.intuit.com): This summer, home improvement can net great tax breaks.
• Wolters Kluwer (https://www.wolterskluwer.com/en/solutions/tax-accounting-us/industry-news): A look at IRS proposed regs, temporary mandatory pre-filing registration and FAQs that provide additional guidance on the rules for who can take advantage of the new clean energy credits, as well as a breakdown of elective payment elections and clean energy credit transfers to an unrelated taxpayer. 
• Don't Mess with Taxes (http://dontmesswithtaxes.typepad.com/): Tennessee's about to become the first to tax sports betting handle, meaning the tax take will be based on the total amount of money wagered, instead of the revenue collected.

Logical deductions

• Current Federal Tax Developments (https://www.currentfederaltaxdevelopments.com/): What's Wrong With This Thing? Dept.: In Sanders v. Commissioner, the Tax Court didn't recognize a taxpayer's "technological difficulties" as a valid reason to accept his Tax Court petition.
• Institute on Taxation and Economic Policy (https://itep.org/category/blog/): No matter what other countries do, the U.S. would be better off if it implements the international agreement to impose a global minimum tax on corporations.
• Mauled Again (http://mauledagain.blogspot.com/): Fav headline of the week: "Finding Tax Questions in the Trash."