EY talks tax: New OBBBA charitable-giving rules (February 3, 2026)

The US Supreme Court has held that the International Emergency Economic Powers Act (IEEPA) does not authorize President Trump to impose tariffs, but the administration's trade agenda is far from over. In this episode, panelists explore what the decision means, which tools may be used next and how businesses can prepare for continued trade-policy volatility.

In this episode, panelists provide a fast-paced overview of recent tax and economic developments designed to help you stay on top of changes in today's shifting economic, legislative and regulatory environment. 

In this episode, panelists from EY's Tax and Climate Change and Sustainability (CCaSS) practices share insights about changes made by the One Big Beautiful Bill Act (OBBBA) to charitable-giving rules and examine how companies can advance business objectives and philanthropic commitments while complying with the new rules.

In this episode, panelists discuss how tax and trade policy changes that occurred in 2025 and are anticipated in 2026 might affect cross-border transactions and how to navigate those changes.

In this episode, panelists provide insights for talent, compliance and mobility programs amid a shifting UK tax landscape.

In this episode, panelists discuss enhancements under The One Big Beautiful Bill Act (OBBBA) that will expand access to the employer credit for paid family and medical leave under IRC Section 45S and the employer-provided childcare tax credit under IRC Section 45F.

In this episode, panelists provide a fast-paced overview of recent tax and economic developments designed to help you stay on top of changes in today's shifting economic, legislative and regulatory environment.

In this episode, EY panelists share insights on recent developments in the side-by-side system and permanent safe harbor, including their impacts on US and non-US multinationals. 

In this episode, panelists discuss the collaborative efforts of state and local governments and the business community to streamline states' sales and use tax laws, as well as hot topics in sales and use tax risk management in select states and state and recent local tax policy developments.

In this episode, panelists discuss common areas of year-end payroll and employment tax concern.