Luer & Associates

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Tax Alerts

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One Big Beautiful Bill Act (Passed by House May 22, 2025)2025 Post-Filing Season Update 2024 Post-Election Tax Policy Update

2026 Inflation Adjustments for Health Savings Accounts Released (Rev. Proc. 2025-19)
The IRS has released the 2026 inflation-adjusted amounts for health savings accounts under Code Sec. 223. For calendar year 2026, the annual limitation on deductions under Code Sec. 223(b)(2) for a...

IRS Reminds Taxpayers and Small Businesses to Stay Vigilant Against Scams Year-Round (IR-2025-57)
The IRS has marked National Small Business Week by reminding taxpayers and businesses to remain alert to scams that continue long after the April 15 tax deadline. Through its annual Dirty Dozen li...

Marginal Production Percentage Depletion Rates Announced (Notice 2025-20)
The IRS has announced the applicable percentage under Code Sec. 613A to be used in determining percentage depletion for marginal properties for the 2025 calendar year. Code Sec. 613A(c)(6)(C) defi...

Earned Income Tax Credit Marks 50th Year Aiding Working Families (IR-2025-38)
The IRS acknowledged the 50th anniversary of the Earned Income Tax Credit (EITC), which has helped lift millions of working families out of poverty since its inception. Signed into law by President ...

Applicable Terminal Charge and SIFL Rates for Determining Value of Noncommercial Flights on Employer-Provided Aircraft Issued (Rev. Rul. 2025-09)
The IRS has released the applicable terminal charge and the Standard Industry Fare Level (SIFL) mileage rate for determining the value of noncommercial flights on employer-provided aircraft in effect ...

IRS Urges Taxpayers To Review Withholding Early To Avoid Surprises Next Filing Season (IR-2025-52)
The IRS is encouraging individuals to review their tax withholding now to avoid unexpected bills or large refunds when filing their 2025 returns next year. Because income tax operates on a pay-as-you-...

IRS Whistleblower Office Unveils First Multi-Year Operating Plan To Strengthen Program Oversight (IR 2025-40)
The IRS has reminded individual taxpayers that they do not need to wait until April 15 to file their 2024 tax returns. Those who owe but cannot pay in full should still file by the deadline to avoid t...

AR - Property owned by authorities under regional intermodal facilities act are exempt
The Arkansas Attorney General's office has opined that authorities created under the Regional Intermodal Facilities Act are exempt from all taxes by any political subdivision of the state, including c...

IL - Local aviation fuel sales tax rate increases announced
Illinois announced local sales tax rate changes for aviation fuel, effective beginning July 1, 2025. The sales tax rate for aviation fuel is increasing from 6.25% to 7.5% in Galesburg and 6.25% to 7.2...

KS - State must follow funding intent of voter approved local tax
The Kansas Attorney General (AG) directed the state to no longer divide revenue from a Morton County sales tax between the county and its municipalities when voters approved the tax for funding the co...

MO - New order regarding Jackson County 2025 residential property tax assessments issued
The Missouri State Tax Commission has issued a new order regarding Jackson County 2025 residential property tax assessments. Specifically, in order to prevent excessive, mistaken, and erroneous assess...

OK - Vendor of agricultural equipment is not subject to liability if in receipt of proper exemption documentation
A seller of lawnmowers and other agricultural equipment is relieved of Oklahoma sales tax liability as long as they receive the appropriate documentation of the exemption at the time of the transactio...

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Welcome and thank you for visiting our website.

Luer & Associates, provides state and local tax consulting services throughout the United States. Founded in 1991, Luer & Associates has recovered millions of dollars in overpaid sales and use taxes for its Clients. These recoveries go straight to our clients' bottom line.

Our Clients are represented in all industry groups, and range in size from small entrepreneurial, family owned businesses to Fortune 500 companies.

Our Services are provided on a contingent basis - there is absolutely no fee unless a tax savings results.

As you browse through our website, you will see that we have highlighted background information on our firm and the services we provide. We have also included useful resources such as informative articles (in our Newsletters section) and interactive financial calculators (in our Financial Tools section). In addition, we have taken the time to gather many links to external websites that we think would be of interest to our clients and visitors (in our Links section).

Please feel free to contact us with any questions or comments you may have - we would love to hear from you. We pride ourselves on being proactive and responsive to our clients' inquiries and suggestions.