Neil Bass
@neilbass.bsky.social
CPA, tennis player, CrossFit enthusiast
The IRS just put real guardrails around two issues that have been “it depends” for years in Indian Country tax planning. www.linkedin.com/pulse/irs-fi...
The IRS Finally Picked a Side on Tribal Tax
The IRS just ended two long-running gray areas for Tribal governments: (1) whether a Tribal-law entity is “the Tribe” for income tax purposes, and (2) what it really takes for Tribal general welfare b...
www.linkedin.com
December 19, 2025 at 12:22 PM
The IRS just put real guardrails around two issues that have been “it depends” for years in Indian Country tax planning. www.linkedin.com/pulse/irs-fi...
The housing market isn’t frozen just because of mortgage rates. It’s frozen because the tax code punishes people for selling their homes. www.linkedin.com/pulse/hidden...
The Hidden Tax Freezing America’s Housing Market
Mortgage rates take the blame for today’s housing dysfunction, but the deeper problem sits in the tax code. A big part of the problem is a quiet, outdated tax rule that actively discourages people fro...
www.linkedin.com
December 18, 2025 at 12:13 PM
The housing market isn’t frozen just because of mortgage rates. It’s frozen because the tax code punishes people for selling their homes. www.linkedin.com/pulse/hidden...
Digital services taxes aren’t some narrow tax-policy sideshow. They’re a pressure point in global trade. www.linkedin.com/pulse/digita...
Digital Services Tax: Trade Deal Tripwire
The U.S.
www.linkedin.com
December 17, 2025 at 12:07 PM
Digital services taxes aren’t some narrow tax-policy sideshow. They’re a pressure point in global trade. www.linkedin.com/pulse/digita...
Tariffs are sold as a win for American producers. Then the checks go out. www.linkedin.com/pulse/tariff...
Tariff Revenue Becomes Farm Life Support
On December 8, 2025, the Trump administration announced a $12 billion “Farmer Bridge Assistance Program,” funded explicitly by tariff revenue. The message is straightforward: tariffs generate hundreds...
www.linkedin.com
December 16, 2025 at 12:35 PM
Tariffs are sold as a win for American producers. Then the checks go out. www.linkedin.com/pulse/tariff...
A lawyer didn’t just float a thought experiment. She filed an actual lawsuit. www.linkedin.com/pulse/your-d...
Your Dog Is Not a Dependent. Stop It.
A lawyer, Amanda Reynolds, is suing the IRS demanding that pets be recognized as legal dependents for tax purposes. Not service animals.
www.linkedin.com
December 15, 2025 at 11:57 AM
A lawyer didn’t just float a thought experiment. She filed an actual lawsuit. www.linkedin.com/pulse/your-d...
The OECD’s 2025 Corporate Tax Statistics landed, and the narrative is shifting. The long-running drop in global corporate tax rates has finally stalled, yet governments are collecting more corporate tax revenue than ever. www.linkedin.com/pulse/why-co...
Why Corporate Taxes Are Quietly Climbing
The Organization for Economic Cooperation and Development (OECD) just dropped its 2025 Corporate Tax Statistics, and the story is not what anyone predicted. Instead of a race-to-the-bottom in global c...
www.linkedin.com
December 11, 2025 at 9:51 PM
The OECD’s 2025 Corporate Tax Statistics landed, and the narrative is shifting. The long-running drop in global corporate tax rates has finally stalled, yet governments are collecting more corporate tax revenue than ever. www.linkedin.com/pulse/why-co...
Importers are facing a hard deadline that many still don’t appreciate. The Trump tariffs are now before the Supreme Court, and there’s a real chance the Court rules that these duties were unlawful from the start. www.linkedin.com/pulse/import...
Importers Face a Countdown They Can’t Ignore
The scramble underway in the U.S.
www.linkedin.com
December 10, 2025 at 12:03 PM
Importers are facing a hard deadline that many still don’t appreciate. The Trump tariffs are now before the Supreme Court, and there’s a real chance the Court rules that these duties were unlawful from the start. www.linkedin.com/pulse/import...
The G7 has had months to finalize a side-by-side framework that keeps OECD Pillar Two from landing on U.S. companies. They still haven’t closed the deal. www.linkedin.com/pulse/g7-sta...
G7 Stalls, Washington Waits: How Long Can the U.S. Play Nice?
The United States is tired of pretending patience is a strategy. After months of G7 hand-holding, the push to finalize a side-by-side framework that keeps Organization for Economic Cooperation and Dev...
www.linkedin.com
December 9, 2025 at 12:01 PM
The G7 has had months to finalize a side-by-side framework that keeps OECD Pillar Two from landing on U.S. companies. They still haven’t closed the deal. www.linkedin.com/pulse/g7-sta...
On December 5, 2025, the IRS confirmed what many of us suspected: Trump accounts are not a simple “$1,000 starter fund for kids.” Notice 2025-68 shows a sprawling regulatory structure that looks more like a compliance trap than a savings boost. www.linkedin.com/pulse/trump-...
Trump Accounts Arrive. The Fine Print Isn’t Pretty.
On December 5, 2025, the IRS dropped a 44-page notice (Notice 2025-68) on Trump accounts, and it’s already clear these new “savings vehicles” will be anything but simple. The administration is selling...
www.linkedin.com
December 8, 2025 at 11:50 AM
On December 5, 2025, the IRS confirmed what many of us suspected: Trump accounts are not a simple “$1,000 starter fund for kids.” Notice 2025-68 shows a sprawling regulatory structure that looks more like a compliance trap than a savings boost. www.linkedin.com/pulse/trump-...
The 1 percent stock-buyback excise tax is still here, but the new final regulations dramatically shrink its reach. www.linkedin.com/pulse/final-...
Final Rules Reshape Buyback Tax
The Section 4501 stock-buyback excise tax remains law, but the newly released final regulations from the U.S.
www.linkedin.com
December 5, 2025 at 11:51 AM
The 1 percent stock-buyback excise tax is still here, but the new final regulations dramatically shrink its reach. www.linkedin.com/pulse/final-...
Property tax exemptions aren’t loopholes to be stretched, but you wouldn’t know that from the way some taxpayers and developers keep trying. www.linkedin.com/pulse/proper...
The Property Tax Shell Game
Every year, taxpayers across the country try to slip through loopholes, stretch definitions, or lean on creative structuring to avoid paying property taxes. Some succeed for a time.
www.linkedin.com
December 4, 2025 at 11:31 AM
Property tax exemptions aren’t loopholes to be stretched, but you wouldn’t know that from the way some taxpayers and developers keep trying. www.linkedin.com/pulse/proper...
The Trump Administration’s “no tax on tips” plan just took a strange turn. The proposed rules now exclude tips earned from “pornographic activity,” effectively forcing the IRS to decide what is, and isn’t, porn. www.linkedin.com/pulse/porn-p...
Porn, Politics, and the IRS: A Tax Break With Whiplash
The Trump Administration has turned a four-word promise, “no tax on tips”, into one of the strangest culture-war battles in tax policy. And now we’re at the point where the government wants the IRS to...
www.linkedin.com
December 3, 2025 at 2:32 PM
The Trump Administration’s “no tax on tips” plan just took a strange turn. The proposed rules now exclude tips earned from “pornographic activity,” effectively forcing the IRS to decide what is, and isn’t, porn. www.linkedin.com/pulse/porn-p...
The Israel Tax Authority just issued its November 2, 2025 circular on reliefs for multinationals operating Israeli R&D centers, and it’s a genuine reset. www.linkedin.com/pulse/israel...
Israel Just Redefined R&D Tax Reality
On November 2, 2025, the Israel Tax Authority (ITA) issued its new circular, “Reliefs for Multinationals Using Israeli R&D Centers.” It didn’t land quietly.
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November 25, 2025 at 12:13 PM
The Israel Tax Authority just issued its November 2, 2025 circular on reliefs for multinationals operating Israeli R&D centers, and it’s a genuine reset. www.linkedin.com/pulse/israel...
The rules under OBBBA change the math on charitable giving starting in 2026. Two new limits kick in: a charitable “floor” that blocks the first 0.5 percent of your contribution base each year, and a 2/37 phase-out that trims itemized deductions. www.linkedin.com/pulse/charit...
Charitable Giving After OBBBA: Pay Now or Pay More Later
The new charitable landscape under the One Big Beautiful Bill Act (OBBBA) isn’t subtle. Starting in 2026, Congress has essentially told high-income taxpayers: if you want your charitable deductions to...
www.linkedin.com
November 24, 2025 at 12:49 PM
The rules under OBBBA change the math on charitable giving starting in 2026. Two new limits kick in: a charitable “floor” that blocks the first 0.5 percent of your contribution base each year, and a 2/37 phase-out that trims itemized deductions. www.linkedin.com/pulse/charit...
Donald Korb was hours away from advancing toward becoming the IRS’ top lawyer. Then Laura Loomer went on X and the nomination collapsed overnight. www.linkedin.com/pulse/when-t...
When a Tweet Stops a Nominee
Donald Korb was supposed to be the next IRS Chief Counsel. The Senate was gearing up for a cloture vote.
www.linkedin.com
November 21, 2025 at 11:44 AM
Donald Korb was hours away from advancing toward becoming the IRS’ top lawyer. Then Laura Loomer went on X and the nomination collapsed overnight. www.linkedin.com/pulse/when-t...
Florida’s push to eliminate most property taxes on homesteads sounds like a win at first glance. But once you dig into the details, it becomes clear that the trade-offs are serious. www.linkedin.com/pulse/florid...
Florida’s Property Tax Plan. Relief or Reckless?
In Florida there’s a push underway to dramatically reduce or even eliminate certain property taxes for homeowners. On the surface it looks like a “win” for many, but once you dig in the details, the r...
www.linkedin.com
November 20, 2025 at 11:53 AM
Florida’s push to eliminate most property taxes on homesteads sounds like a win at first glance. But once you dig into the details, it becomes clear that the trade-offs are serious. www.linkedin.com/pulse/florid...
Americans are finding creative ways to trade on real-world outcomes. And not all of them are legal. www.linkedin.com/pulse/americ...
Americans Are Sneaking Into Polymarket But the IRS Sees Everything
Prediction markets have gone mainstream. Platforms like Kalshi let you legally trade on outcomes, such as Fed moves, inflation rates, and election results, under full Commodity Futures Trading Commiss...
www.linkedin.com
November 18, 2025 at 11:47 AM
Americans are finding creative ways to trade on real-world outcomes. And not all of them are legal. www.linkedin.com/pulse/americ...
Most employers aren’t ready for what’s coming. www.linkedin.com/pulse/i-9-cr...
The I-9 Crackdown: Why Compliance Is No Longer Optional
Tougher Form I-9 penalties are here, and most employers aren’t ready. A new report from Symmetry reveals that 74% of U.
www.linkedin.com
November 17, 2025 at 11:39 AM
Most employers aren’t ready for what’s coming. www.linkedin.com/pulse/i-9-cr...
The shutdown deal dropped the rider that would have tied FASB’s funding to scrapping ASU 2023-09. Translation: the income tax disclosure rule stands, and year-end filers should keep moving. www.linkedin.com/pulse/congre...
Congress Blinked. GAAP Didn’t.
The shutdown-ending spending bill dropped the House rider that would have tied FASB’s funding to scrapping the new income tax disclosure standard. Bottom line: the rule stands, the lights stay on, and...
www.linkedin.com
November 14, 2025 at 11:46 AM
The shutdown deal dropped the rider that would have tied FASB’s funding to scrapping ASU 2023-09. Translation: the income tax disclosure rule stands, and year-end filers should keep moving. www.linkedin.com/pulse/congre...
Four months after the One Big Beautiful Bill Act (OBBBA) became law, state tax conformity has turned into a maze. www.linkedin.com/pulse/americ...
America’s New Tax Chaos: The OBBBA State Storm
Four months after the One Big Beautiful Bill Act (OBBBA) became law, state tax conformity is descending into chaos. What was supposed to be a unified update to the Internal Revenue Code has instead un...
www.linkedin.com
November 13, 2025 at 11:49 AM
Four months after the One Big Beautiful Bill Act (OBBBA) became law, state tax conformity has turned into a maze. www.linkedin.com/pulse/americ...
Congress is testing whether GAAP can be vetoed by budget rider. www.linkedin.com/pulse/congre...
Congress Wants a Veto Pen for GAAP
If you think accounting standards are “inside baseball,” think again. A House appropriations rider would bar the SEC from approving FASB’s budget unless ASU 2023-09 (Income Tax Disclosures) is withdra...
www.linkedin.com
November 12, 2025 at 12:00 PM
Congress is testing whether GAAP can be vetoed by budget rider. www.linkedin.com/pulse/congre...
The end of the 5% safe harbor marks a turning point for wind and solar developers. www.linkedin.com/pulse/end-sa...
The End of Safe Harbor: Wind and Solar Face a Reckoning
The clean energy boom is entering a new, and far more perilous, phase. With the One Big Beautiful Bill Act (OBBBA) and IRS Notice 2025-42, the U.
www.linkedin.com
November 11, 2025 at 1:28 PM
The end of the 5% safe harbor marks a turning point for wind and solar developers. www.linkedin.com/pulse/end-sa...
The IRS just blinked. www.linkedin.com/pulse/irs-wa...
IRS Waves the Stick Then Hands Out a Carrot
The IRS just gave employers a one-year pass on penalties tied to the new tip and overtime reporting rules under the One Big Beautiful Bill Act (OBBBA). Notice 2025-62, issued November 5, 2025, tempora...
www.linkedin.com
November 10, 2025 at 11:58 AM
The IRS just blinked. www.linkedin.com/pulse/irs-wa...
Zohran Mamdani’s victory in New York City signals more than a political shift, it’s a statement of intent. His call to “tax the rich” is part of a growing movement among U.S. cities to address inequality through aggressive fiscal policy. www.linkedin.com/pulse/new-am...
The New American Tax Divide: Cities vs. the Super-Rich
Across the country, a new kind of class warfare is quietly emerging, not in campaign speeches or debates, but in tax codes. New York City mayor-elect Zohran Mamdani has made clear that his landslide v...
www.linkedin.com
November 7, 2025 at 11:53 AM
Zohran Mamdani’s victory in New York City signals more than a political shift, it’s a statement of intent. His call to “tax the rich” is part of a growing movement among U.S. cities to address inequality through aggressive fiscal policy. www.linkedin.com/pulse/new-am...
The Supreme Court’s arguments yesterday, November 5, 2025, could redefine presidential power over trade. www.linkedin.com/pulse/tariff...
Are Tariffs Taxes?
Yesterday’s Supreme Court arguments could redefine how America handles trade, and power. At the center of the case is a deceptively simple question: can the President impose tariffs without Congress’s...
www.linkedin.com
November 6, 2025 at 11:48 AM
The Supreme Court’s arguments yesterday, November 5, 2025, could redefine presidential power over trade. www.linkedin.com/pulse/tariff...