ISBA Midyear Meeting Highlights From the Federal Taxation SectionBy Sandra D. MertensJanuary 2026The Federal Taxation Section Council met during the Joint Midyear Meeting to discuss business and issues relevant to the tax community, including the One Big Beautiful Bill Act.
New Residential Real Estate Reporting to FinCEN Begins March 1, 2026By Sandra D. MertensMarch 2026Effective March 1, 2026, a new regulation promulgated by the FinCEN requires a new information report each time a qualifying residential real estate transaction or settlement closes. The new regulation is the next step under the DOT’s longstanding effort to combat money laundering, terrorism financing, and other illicit financial activities.
One Big Beautiful Bill Act: Tax Changes for 2026 for Large and Small BusinessesBy Sandra D. MertensJanuary 2026The One Big Beautiful Bill Act brings many changes to provisions relating to businesses, including business taxes, incentives for rural and agricultural ventures, paid family and medical leave credit, business interest deductions, excess business loss limitations, bonus depreciation, and charitable contributions.
Spotlight on Section Member Kathryn GarlowMarch 2026Learn more about Section Council Member, Kathryn Garlow, including her career trajectory, interests in tax law, and her hobbies.