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Please Click HerePosted on December 29, 2025 by Mary Ellen Schill
The Internal Revenue Service issued the 2026 optional standard mileage rates today for computing the deductible cost of operating an automobile for business, charitable, medical, or moving purposes. The most notable change is the per mile increase for business use mileage. Effective January 1, 2026, the optional standard mileage rates for the use of a […]
Posted on December 19, 2025 by Mary Ellen Schill, Nicole L. Stangl and Morgan H. Sweeney
President Trump signed H.R. 1 (commonly known as, the One Big Beautiful Bill) into law on July 4, 2025, which includes a no tax on overtime provision effective January 1, 2025 through December 31, 2028. Under H.R. 1, employees can take an above the line deduction for “Qualified Overtime.” The deduction is subject to annual […]
Posted on November 13, 2025 by Mary Ellen Schill
On November 13, 2025 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. Almost all of the limits shown below have increased from last year. Qualified Plan Limit Cost-of-Living Adjustments 401(k) and 403(b) elective deferral limit 2025 – $23,500 2026 – $24,500 $200,000 compensation limit 2025 – $350,000 […]
Posted on October 24, 2025 by Samuel J. S. Moheban and John N. Jacobson
Assembly Bill 281 (Senate Bill 287) would require certain Wisconsin employers to participate in the federal E-Verify program. The proposed mandate would apply to state agencies and local government units within Wisconsin. In addition, bidders on state contracts subject to the low-bid process would be required to enroll in E-Verify to qualify to bid. Insight […]
Posted on October 21, 2025 by Samuel J. S. Moheban
On October 20, 2025, the United States Citizenship and Immigration Service (USCIS) issued new guidance clarifying how the recent $100,000 H-1B fee proclamation would be implemented, notably: The $100,000 fee does not apply to petitions filed before September 21, 2025. The $100,000 fee does not apply to petitions filed on or after September 21, 2025, […]
Posted on October 17, 2025 by Samuel J. S. Moheban
On October 16, 2025, the U.S. Chamber of Commerce filed a lawsuit in the U.S. District Court for the District of Columbia against the U.S. Department of State and the U.S. Department of Homeland Security. The lawsuit seeks a declaration that President Trump’s recent proclamation imposing a $100,000 fee on new H-1B petitions is unlawful, […]
Posted on September 24, 2025 by Samuel J. S. Moheban
On September 19, 2025, the President signed an executive order directing the creation of a “Gold Card” program in which a one-million-dollar gift to the United States on behalf of an individual or two-million-dollar gift to the United States by an entity on behalf of an individual shall be treated as evidence of eligibility for […]
Posted on September 23, 2025 by Samuel J. S. Moheban
Late last week, the White House issued a Proclamation which added a payment requirement of $100,000 to new H-1B petitions. The Proclamation provides a narrow exception for persons whose employment is determined in the Secretary of Homeland Security’s discretion to be in the national interest of the United States. This new requirement went into effect […]
Posted on July 10, 2025 by Amy E. Ebeling, Jacob A. Schraeder and Bryce B. Ebben
As you may be aware, on July 4, 2025, a landmark piece of tax legislation – commonly referred to as “One Big Beautiful Bill Act” – was signed into law, ushering in some of the most significant changes to the tax code in recent years. This sweeping bill touches nearly every corner of the tax […]
Posted on June 24, 2025 by Samuel J. S. Moheban
On June 20, 2025, the United States Department of Homeland Security (“DHS”) announced a new functionality of E-Verify called a Status Change Report. The announcement instructs E-Verify employers to regularly log in to E-Verify to generate Status Change Reports and to immediately begin the reverification process for “each current employee whose EAD the Status Change […]