Updates · Last reviewed September 24, 2026
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.
Every entry on this page maps to a number that moved. If a state raised its annual report fee, if the IRS indexed a threshold, if a statute changed how a pass-through is taxed, we log it here with the effective date and the primary source. Entries are written by the same editorial team that maintains the calculator, reviewed against the source document, and dated so you can see exactly when a figure entered the site. Nothing on this page is sponsored, and no state or vendor pays to be covered or omitted.
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We do not publish commentary on tax policy, legislative proposals, or hypothetical scenarios.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 inflation-adjusted figures. State pages are updated when fee schedules or statutes change. The effective date of each change is listed in the update header.
Updates are listed newest first. Each post includes the effective date, the affected page or calculator, and a link to the official source data.
· payroll-tax · social-security · 2026
2026 payroll tax limits for S-Corp owners: $184,500 wage base, $11,439 maximum
The Social Security wage base is $184,500 for 2026, capping employee and employer Social Security tax at $11,439 each. Full 2026 payroll limits, worked examples against default LLC treatment, and the Form 941 / 940 calendar.
· 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.
How we decide to publish an update
An update is published only when a figure that appears on this site changes, or when we find and correct an error in our own data. That is the whole bar. We do not write about proposed legislation, budget blueprints, agency press releases, or anything that has not yet changed a number a visitor can see. If a bill has passed but has not taken effect, it is not here; when it takes effect, it is — with the effective date attached.
Each entry answers four questions: what changed, when it takes effect, which page or calculator it touches, and where the official source lives. If an entry cannot answer all four, it does not get published. That discipline is what makes this page useful as a reference rather than as a feed.
What we monitor
- · Federal rate announcements. The IRS inflation-adjustment revenue procedure released each autumn (standard deduction, tax brackets, retirement contribution limits, and the §199A phase-in ranges), plus the SSA Contribution and Benefit Base announcement that sets the Social Security wage base.
- · State fee schedules. Secretary of State annual report and statement-of-information fees, Franchise Tax Board and Department of Revenue minimum taxes, and any statute that changes a recurring cost modeled on a state page.
- · Pass-through rules. Guidance affecting S-Corp elections, reasonable compensation enforcement, §199A QBI, and payroll tax treatment of owner compensation.
- · Our own data. Quarterly re-reads of every state fee against the published schedule, plus corrections reported by readers through the contact page.
How often we re-audit
Federal formulas are re-audited annually, immediately after the IRS publishes the year’s inflation-adjusted figures, because nearly every threshold the calculator uses is indexed. State fees are re-read on a quarterly cycle, with off-cycle corrections whenever a legislature or fee schedule moves. Every page carries a last-updated date so you can tell how stale a figure might be before you rely on it.
How to verify anything here yourself
Every update links to its primary source: an IRS publication or revenue procedure, a state statute, or the Secretary of State’s published fee schedule. Follow the link, compare the figure to what the calculator shows, and if they disagree, send us the citation. Factual errors are treated as bugs and are typically corrected within a few business days, then logged as a correction entry on this page.
Corrections and version history
When we change a number that was previously wrong, the update entry says so plainly — what the old figure was, what the correct figure is, and who reported it. We do not silently overwrite published figures, and we do not delete entries. A changelog that only ever shows good news is not a changelog.
For methodology, data sources, and the limits of what the calculator models, see the about and methodology page. For definitions of the terms used in these entries, see the glossary.