Current Federal Tax Developments

Keeping CPAs Up to Date on Tax Matters

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2025-12-08 Initial Details Released on Trump Accounts

December 07, 2025 by Ed Zollars, CPA

This week we look at:

  • Notice 2025-68 – Implementation of Trump Accounts

  • Draft Form 4547 – Elections and Filing Mechanics

  • Notice 2025-70 – The OBBBA Scholarship Tax Credit

  • Alioto v. Commissioner – Corporate Distinctness

An audio of this week’s broadcast can be streamed or downloaded below.

Articles for this week’s broadcast can be downloaded as a PDF below.

2025-12-08 Current Federal Tax Developments

December 07, 2025 /Ed Zollars, CPA
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