Category: Tax Reform Center

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Ohio’s New SALT Cap Workaround

By Kevin Krieg, CPA, and Amy Sandlin, CPA In 2022, through legislation signed by Governor DeWine, Ohio joined the growing list of states to pass SALT Cap workarounds. Ohio Senate […]

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Extension to Make Portability Elections

By: Derek Gray, CPA, Director On July 8, 2022, the Internal Revenue Service released Revenue Procedure 2022-32, now extending the time to make portability elections to five years. What is […]

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Deferred Payroll Tax Payments

Employers who made the election to defer 2020 social security tax payments per provided CARES Act relief issued in March of 2020 are required to remit the first repayment by […]

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Medicare Cost Report Worksheet S-12

Medicare Cost Report Worksheet S-12: Getting Prepared for the New Requirement

Beginning with cost reporting periods ending on or after January 1, 2026, many acute care hospitals will face a new Medicare cost reporting requirement: Worksheet S-12. For the first time, […]

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automotive dealership buy-sell trends

2026 Automotive Buy-Sell Activity: What the Midyear Data Reveals

By Jonah Gjertson, Senior Consultant at Blue & Co. As of June 29, 2026, 168 buy-sell transactions occurred across the United States, with California, Ohio, Texas, New York, and Illinois […]

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North American auto production 2026

North American Auto Production Holds Steady Through May 2026

By Jonah Gjertson, Senior Consultant at Blue & Co. North American automotive manufacturing held steady through May 2026 compared to the same period in 2025. Looking at the numbers, Volkswagen, […]

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