The basic QBI framework remains: up to a 20% deduction of qualified business income, plus 20% of qualified REIT dividends and PTP income, subject to wage/property and income-based limitations

You are a resident of the state where you are domiciled until you abandon it and establish domicile elsewhere.

Inflation changes the value of thresholds, caps, and phaseouts that determine whether you qualify for a deduction or credit, and how much you get.

Third-party settlement organizations (payment apps/marketplaces) must issue a 1099-K if your payments for goods or services exceed $5,000 in the calendar year.

Broadening its sales tax base to include digital goods as part of a 2025 package that also restores the state rate. This explicitly brings items like downloadable media into the taxable base. 

Tariffs are indirect taxes on imports that raise the landed cost of goods; they do not create a federal sales tax and do not by themselves change the mechanics of filing state sales/use tax returns.

Here’s what HIVE AI had to say about "What green energy tax credits are new or expanded for 2025?": Technology‑neutral electricity credits start in 2025 (replace §§45/48) Clean Electricity Production Credit (§45Y). New, technology‑neutral production credit for...