Written by Eamonn McElroy, CPA, Atlanta Published April 29, 2026; Last updated May 11, 2026 Below is a summary of significant Georgia tax legislation signed into law by Governor Kemp recently. House Bill 1000 is perhaps the most broad and authorizes another round of Georgia income tax rebates. Also below are several tax administration revisions […]
Georgia Legislative Update – April 2026 Read More »
Written by Eamonn McElroy, CPA, Atlanta Published August 7, 2025 The One Big Beautiful Bill Act (“OBBBA”) was signed into law by President Trump on July 4, 2025. The act is the most consequential tax reform since the Tax Cuts & Jobs Act (“TCJA”) was signed into law in 2017. The OBBBA makes permanent many
The One Big Beautiful Bill Act of 2025 Read More »
Written by Eamonn McElroy, CPA, Atlanta Published July 4, 2025 During May 2025, Governor Brian Kemp signed two pieces of tax legislation into law that introduce tax incentives for Georgia residents preparing for natural disasters and for Georgia families with dependent children. Below is a summary of these developments and their potential impact. House Bill
Georgia Legislative Update – May 2025 Read More »
Written by Eamonn McElroy, CPA, Atlanta Published April 18, 2025 On April 15, 2025, Governor Brian Kemp signed two significant tax relief measures into law. These legislative changes are designed to provide both immediate and long-term financial benefits to Georgia taxpayers. Below is a summary of these developments and their potential impact on your finances.
Georgia Legislative Update – April 2025 Read More »
Written by Eamonn McElroy, CPA, Atlanta Published October 31, 2022; Last updated January 29, 2024 One of the first questions that usually pop up when an individual forms their first business is “What is a registered agent, and what do they do?” Usually, the new business owner will list themselves as the registered agent for
Making the case: Why you should hire a commercial registered agent Read More »
Written by Eamonn McElroy, CPA, Atlanta Published April 28, 2022 On March 23, 2022, Governor Kemp signed Georgia House Bill 1302 (“HB 1302”) into law. HB 1302 directs the Georgia Department of Revenue to return more than one billion dollars in surplus state funds to qualified taxpayers through a one-time credit. Who is a “qualified
Additional refunds authorized for Georgia taxpayers Read More »
Written by Eamonn McElroy, CPA, Atlanta Published December 19, 2021 Background IRS Form W-9 is an informational form. It is not filed with the IRS, rather it is used to provide a US taxpayer’s tax identification number to a requester. If a payor has paid $600 or more in cash, check and/or e-check/EFT to a
How To Guides: Correctly completing an IRS Form W-9 with examples Read More »
Written by Eamonn McElroy, CPA, Atlanta Published December 2, 2021 The Infrastructure Investment and Jobs Act (“IIJA”) was signed into law by President Biden on November 15, 2021. While the IIJA primarily deals with government investments in infrastructure, there are a couple tax provisions which may affect the average taxpayer and business owner. These are
Legislative Update: The Infrastructure Investment and Jobs Act Read More »
Written by Eamonn McElroy, CPA, Atlanta Published August 11, 2021 Background This article is part one of a series. In this series, we’ll examine forms and reports that a US person1 may be required to file if they have assets or financial activity outside the US. Today, we’re examining FinCEN Form 114, Report of Foreign
Foreign Compliance Series – Part One: FinCEN Form 114 – aka the “FBAR” Read More »
Written by Eamonn McElroy, CPA, Atlanta Published June 20, 2021 Background Unfortunately, data leaks and theft of sensitive consumer information have become all too common. Hackers and thieves often target companies that have this information with the goal of selling the information on the dark web, fraudulently applying for and obtaining credit cards, and filing
IP PINs: A “cheap” preventative measure and why you need one. Read More »
