1) PHMSA “Periodic Standards Update II” takes effect Jan 10
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What happened: The Pipeline and Hazardous Materials Safety Administration finalized a rule incorporating 19 updated industry standards into federal pipeline safety regs. Effective and compliant on Jan 10, 2026. Federal Register
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Why it matters: Operators can (and must) align procedures, materials, and training with the newest standards—reducing compliance ambiguity and potential enforcement risk.
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Who’s affected: ND gas, hazardous‑liquid, and CO₂ pipeline operators (and contractors) subject to 49 CFR parts 190–199.
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Dates/Deadlines: Jan 10, 2026 effective/compliance date; review and update O&M, welding, materials, and QA references before that day. Federal Register
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Source: Federal Register final rule. Federal Register
2) USPS Shipping Services price change — Jan 18
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What happened: USPS announced Shipping Services (Competitive) price changes (e.g., Priority Mail families) effective Jan 18, 2026. Separately, USPS confirmed no Market Dominant (Forever stamp) change in Jan 2026.
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Why it matters: ND e‑commerce shippers and mail‑order firms will see new parcel rates—update checkout calculators, labeling systems, and customer comms.
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Who’s affected: Retailers, manufacturers, and 3PLs using USPS parcel products; export mailers should also review January international changes noted in Postal Bulletins.
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Dates/Deadlines: Rates change Jan 18, 2026 (Sunday); adjust pricing and shipping tables beforehand.
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Source: USPS press releases.
3) 1099‑K threshold back to $20,000/200 for 2025—forms due by Jan 31
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What happened: IRS confirmed that under the One Big, Beautiful Bill Act, third‑party settlement organizations (payment apps/marketplaces) again report only if payee totals exceed $20,000 and 200 transactions for tax year 2025. IRS updated its public guidance accordingly. IRS+1
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Why it matters: ND marketplaces and platforms see fewer 1099‑K issuances this season; sellers may receive fewer forms, but taxability of income is unchanged.
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Who’s affected: Payment platforms/marketplaces, and ND sellers paid through them.
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Dates/Deadlines: Recipient 1099‑K statements due Jan 31, 2026 (next business day if weekend/holiday); e‑file due dates per IRS schedule. See “Understanding your Form 1099‑K.” IRS
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Source: IRS news release and guidance pages. IRS+1
4) New 1099‑DA (digital assets) — customer statements due Feb 17
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What happened: Treasury/IRS finalized broker reporting for digital assets; brokers must issue Form 1099‑DA for 2025 transactions. For consolidated statements, the recipient furnishing due date in 2026 is Feb 17. IRS+1
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Why it matters: ND platforms, broker‑dealers, and fintechs need systems to generate 1099‑DA; customers will receive new forms affecting their 2025 returns.
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Who’s affected: Digital‑asset brokers/exchanges/payment processors operating in or serving ND; businesses receiving 1099‑DA.
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Dates/Deadlines: Recipient statements due Feb 17, 2026; IRS e‑filing deadlines follow information‑return schedules. IRS
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Source: IRS final regs and guidance. IRS
5) SECURE 2.0 “Roth‑only catch‑up for high earners” now in effect (with 2026 good‑faith relief)
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What happened: IRS finalized regs on SECURE 2.0 catch‑ups: employees with prior‑year wages over the threshold must make Roth catch‑up contributions; rule effective Jan 1, 2026, with good‑faith compliance relief for 2026 and full compliance by Jan 1, 2027. Plan amendment deadlines were also extended.
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Why it matters: ND employers sponsoring 401(k)/403(b) must coordinate payroll/recordkeeping for Roth‑only catch‑ups; employee communications needed now.
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Who’s affected: Mid‑size/large employers with highly compensated employees making catch‑ups; payroll/benefits and plan recordkeepers.
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Dates/Deadlines: Effective Jan 1, 2026; good‑faith 2026 administration accepted; full compliance by Jan 1, 2027; plan amendment timing per IRS notice.
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Source: IRS press release on final regs/relief.