HeyJaredJennifer Karpchuk
- Indexed articles, last 90 days
- 3
- Latest publication
- Sep 17, 2026
- Outlet visibility, for Mondaq
- Top 500K sites
- Earliest in this view
- Jul 17, 2026
Latest articles
Pennsylvania Decouples From Federal Interest Expense Rules (opens the original)
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The Pennsylvania Department of Revenue (Department) on September 10, 2026, issued Corporation Tax Bulletin 2026-01, providing updated guidance on how the Commonwealth will treat the federal interest expense limitation under Internal Revenue Code (IRC) § 163(j) for Corporate Net Income Tax (CNIT) purposes. Effective for tax years beginning on or after January 1, 2025, Bulletin 2026-01 is a significant overhaul of the Department's Section 163(j) guidance and establishes a clear transition from its
Pung v. Isabella County Clarifies The Post-Tyler Tax Foreclosure Landscape (opens the original)
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The U.S. Supreme Court on June 23, 2026, issued its decision in Pung v. Isabella County, a tax foreclosure case that answers an important question left open by its 2023 decision in Tyler v. Hennepin County: When a government forecloses on real property to collect delinquent taxes and sells the property at auction, is the former owner constitutionally entitled to the property's fair market value or only the surplus proceeds generated by the tax sale? The Court's answer matters for counties, munic
The States Are Coming For Prediction Markets: A New Frontier In Tax Policy (opens the original)
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The rapid growth of prediction market platforms has triggered a wave of state-level tax and regulatory actions – and, in turn, an escalating jurisdictional battle with federal regulators. As of mid-2026, the landscape is anything but settled, with states adopting divergent approaches to these platforms through both legislation and litigation. In 2026 alone, at least 15 states considered legislation addressing prediction markets. During July 2026, North Carolina became the latest state to overtly
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