Ryan Minnick of the Federation of Tax Administrators discusses how state tax agencies are approaching artificial intelligence and shares insights from the FTA’s upcoming briefing paper on generative AI and its 2024 tax agency survey. 

For more coverage, read the following in Tax Notes: 

• California Tax Agency Ramping Up for Generative AI
• State Tax Administrators Are Studying the Use of Generative AI

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• Emily Hollingsworth: @EmilyHoll9
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Tax Notes investigations editor Lauren Loricchio discusses Treasury’s information sharing agreement with the Department of Homeland Security and its implications for immigrants. 

Read Loricchio's full story in Tax Notes, "Information Sharing Deal Complicates Immigrant Return Filing."

For more on what's been happening at the IRS, check out our previous episodes:

• Past IRS Commissioners Analyze Agency Changes Under Trump
• IRS Automated Guidance: Pros and Cons
• Behind the Story: Investigating the Faults in the IRS's FOIA System
• The Latest at the IRS: Personnel Changes, More Staff Reductions

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• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Jonathan Samford and Kevin Klein of the Global Business Alliance discuss the proposed section 899 retaliatory tax and other international tax provisions included in the Senate version of the One Big Beautiful Bill Act. 

For more on the bill, check out our previous episodes:

• In The Zone: Changes to Opportunity Zones in the House Budget Bill
• One Big Beautiful Bill: Breaking Down the House Tax Package
• The House Budget Bill’s Clean Energy Tax Credit Changes

For more coverage, read the following in Tax Notes:

• Senate GOP Opts for International Tax Regime Redesign
• Expect More Changes in Reconciliation Tax Bill, Senators Say
• U.K. Worried About U.S. Revenge Tax, OECD Pillar Negotiations

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

***

Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Jessica Millett of Hogan Lovells discusses the proposed changes to the Opportunity Zone program under the House version of the One Big Beautiful Bill Act and how the Senate might react.

For more on the One Big Beautiful Bill Act, check out our previous episodes:

• One Big Beautiful Bill: Breaking Down the House Tax Package
• The House Budget Bill’s Clean Energy Tax Credit Changes

For more coverage, read the following in Tax Notes:

• Several Tax Issues Remain Unresolved for Senate Republicans
• Analysis: New Opportunities for Opportunity Zones in the Big Beautiful Bill

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• Marie Sapirie: @mariesapirie
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

***

Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Former IRS Commissioners Lawrence Gibbs, John Koskinen, Charles Rettig, and Daniel Werfel share lessons learned from their tenures and predictions for the agency's future under the new administration. 

For the full discussion, check out our Taxing Issues episode, "Reimagining the IRS: A Historic Conversation."

For more coverage, read the following in Tax Notes:

• IRS Clawback Fight Moves to Reconciliation, Appropriations
• Senate Panel Advances IRS Nominee; Final-Vote Timeline Unclear
• Trump Proposal Would Eclipse Scandal-Era Cuts to IRS Enforcement
• Former Officials Troubled by Pace of IRS Data Sharing Efforts

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

***

Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Tax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco discuss the final version of the House’s reconciliation bill and what’s next as the legislation heads to the Senate.

Listen to our previous episode on the bill's clean energy credit changes, "The House Budget Bill’s Clean Energy Tax Credit Changes."

For more coverage, read the following in Tax Notes:

• Senate Must Make Tricky Process Decision for Tax Bill Changes
• House Adds Tweak to Partnership Disguised Sale Statute
• Senators Eye Changes to SALT Cap, Permanency in Tax Bill
• House Adds Head-Scratching Tweaks to International Tax Regime

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• Cady Stanton: @Cady_Stanton 
• Katie Lobosco: @KatieLobosco
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

***

Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Jenny Speck with Vinson & Elkins discusses the clean energy tax credits in the House’s One Big Beautiful Bill Act, including last-minute changes to the House Rules Committee’s version. 

For more coverage, read the following in Tax Notes:

• House Advances $3.8 Trillion Tax Bill; Faces Rewrite in Senate
• Democratic Dads Say Tax Bill Would Pass Debt Burden to Kids
• Clean Energy Industry Seeks Edits to Tax Bill
• Analysis: The Future of IRA Credit Transfers: Predictions From the First Year

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• Marie Sapirie: @mariesapirie
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

***

Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Four policy experts discuss the Trump administration’s actions on tariffs, their economic impacts, and their effects on tax policy during a live recording from the American Bar Association Section of Taxation May meeting.

For more coverage, read the following in Tax Notes:

• Tax Experts: Two Thumbs Down for Federal Film Credits, Tariffs
• U.S. and China Reach Trade Agreement, Roll Back Tariffs
• Tariffs Scrapped on Steel and Aluminum in U.K.-U.S. Trade Deal
• Tariffs, Economic Change Add to Pressure on GOP Tax Bill

Follow us on X:

• Ryan Finley: @ryanmfinley
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Tax Notes chief correspondent Stephanie Soong discusses how the Trump administration’s tax priorities have been shaping negotiations on the OECD’s two-pillar project. 

Listen to our previous episodes on the two pillars here:

• Former U.S. OECD Negotiator Talks Trump's Global Tax Impact
• Making Progress: Updates on the OECD Tax Reform Plan
• An Update on Pillar 1 Amount B
• Pillar 1 Amount B: Disagreements and Divides

For more coverage, read the following in Tax Notes:

• EU Tax Observatory Urges More Talks on Pillar 2 Tax Incentives
• Stakeholders Back Mix of Pillar 2 Tweaks to Reassure the U.S.
• EU Presidency Lays Out Options to Address U.S. Pillar 2 Concerns
• GILTI’s Coexistence With OECD Global Minimum Tax Is U.S. Priority

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• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

Professors Joshua Blank and Leigh Osofsky, authors of Automated Agencies: The Transformation of Government Guidance, discuss the IRS and other federal agencies’ use of artificial intelligence and chatbots in providing legal guidance to the public.  

For more coverage, read the following in Tax Notes:

• State Tax Administrators Are Studying the Use of Generative AI
• IRS to Pause Technology Modernization Work
• ATO Urged to Integrate Ethical, Legal Safeguards Into AI Models
• IRS Artificial Intelligence Policy Could See Changes Under Trump

Follow us on X:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 9! 

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes