Updates
What changed
Editorial notes on IRS rate changes, state fee updates, and OBBBA provisions — written when something on the calculator or a state page actually moves. We don't post weekly "engagement content" here.
About these updates
Each update below corresponds to a material change in the BizTaxMetrics calculator or a state page. We publish an update when a federal rate changes, a state fee is adjusted, a new tax provision takes effect, or we correct an error in our data. Every update links to the official source — IRS publications, state Secretary of State fee schedules, or the relevant statute.
We do not publish commentary on tax policy, legislative proposals, or hypothetical scenarios. If it does not change a number on the site, it does not appear here. For the underlying methodology and data sources, see the methodology page.
The BizTaxMetrics calculator is rebuilt and re-audited annually against the latest IRS publications and state fee schedules. Between annual rebuilds, individual state pages or federal figures may be updated independently when a specific change is confirmed. Each update on this page documents exactly what changed, when it took effect, and which source publication or statute supports the new number.
Federal rates
Updates when IRS wage bases, FICA rates, QBI thresholds, or other federal tax figures change. These affect the core calculator engine. The Social Security wage base, Additional Medicare Tax thresholds, and self-employment tax factors are updated annually by the SSA and IRS.
State fees
Updates when a state Secretary of State adjusts filing fees, annual report fees, or franchise taxes. Each update includes the official source link. State fees are reviewed quarterly against each Secretary of State's published fee schedule. California, New York, and Delaware are among the most frequently updated states.
Corrections
When we find an error in our data or methodology, we fix it and document the change here. Transparency matters more than appearing infallible. If you spot a mistake, email us with the citation and we will update the site and document the correction here.
How to read an update
Each update post includes the effective date of the change, a summary of what changed and why it matters, the affected calculator or state page, and a link to the official source data. If the change affects the calculator's output, we note whether the net modeled benefit increases or decreases and by approximately how much at the default $100K profit / $50K salary inputs. You can then open the calculator and adjust the sliders to see how the change affects your specific numbers.
We also maintain a running log of all changes in the site's version history. If you need to verify what the calculator showed at a particular point in time, check the update posts in reverse chronological order. Each post is dated and includes the tax year it applies to.
Updates are listed newest first. Each post includes the effective date, the affected page or calculator, and a link to the official source data.
· california · franchise-tax · 2026
California S-Corp $800 minimum franchise tax unchanged for 2026
The FTB's $800 minimum under RTC §23151 and the 1.5% S-Corp net-income franchise tax under RTC §23186 are unchanged. CA remains the worst-case state for a small S-Corp.
· qbi · obbba · 2026
2026 §199A QBI phase-in ranges: single $201,750–$276,750, MFJ $403,500–$553,500
The OBBBA made §199A permanent and raised the phase-in band by $75K / $150K. Rev. Proc. 2025-32 inflation-adjusted the dollar figures for 2026.
· delaware · annual-tax · 2026
Delaware LLC annual tax raised to $400 effective 1/1/2026
Delaware HB 400 §23 raises the LLC annual tax from $300 to $400, applicable to tax years beginning on or after January 1, 2026. The BizTaxMetrics Delaware page has been updated.