A host of new Federal tax laws were passed in July 2025 and were retroactively implemented for the 2025 tax year. Others became effective in 2026, and a few of the popular provisions are only in effect until 2028. With each provision, state tax authorities either adopted, rejected or delayed implementation of the same laws. We will discuss how to take advantage of these provisions with each contract. In addition to the new laws, we will discuss compliance trends and independent contracting as an alternative to traditional employment-based traveling.