Tax Notes reporters Cady Stanton and Benjamin Valdez discuss the tax credit debate that led to the government shutdown and the potential effects on the IRS and the 2026 filing season. 

For related tax news, read the following in Tax Notes:

• Democrats Say It's Too Late for Any ACA Credit Alternative
• Shutdown May Hinder Filing Season Timeline, Former IRS Chiefs Say
• Republican Leaders Harden Stance Against ACA Tax Credit

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

***

Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

***
Nominate someone for the Tax Analysts Award of Distinction in U.S. State and Local Taxation! For more information, visit awards.taxanalysts.org.