The US Citizenship and Immigration Services ("USCIS") introduced rules on August 22nd to require individuals carrying green cards without an expiration date to replace their current cards. The new cards will have a 10-year expiration date (for the card not the immigration status). The rule applies to green cards issued between 1977 and 1989. Cards issued before 1977 were previously recalled and issued with expiration dates. Cards issued after 1989 contain an 10-year expiration date.

The US Supreme Court refused to decide whether the "physical presence" requirement also applies for State Income or Franchise Tax. However, as a result, legislation was introduced in the US Senate June 28th to require and define physical presence for State Income and Franchise tax purposes. (S. 1726).

New legislation introduced in the US House of Representatives on June 29th would deny non-US citizens any US Social Security credits earned after December 31, 2007, for purposes of computing their US Social Security benefits. (H.R. 190)

On August 13th the Canadian Minister of Finance indicated a tax treaty protocol with the US would be signed shortly. However ratification will take several months or longer.

The New Jersey Tax Court decided an out-of state corporation had nexus in New Jersey due to the fact it licensed its patents, trade secrets and technologies to its parent corporation that had facilities in New Jersey

The IRS has warned of new email scams - the latest offering an $80 payment for participating in an online "customer satisfaction" survey.