State PTET Elections in 2026: The CPA's Planning Guide After OBBBA
State PTET Elections in 2026: The CPA's Planning Guide After OBBBA With OBBBA's $40,000 SALT cap in effect for 2026, the pass-through entity tax election is no
Arvori
Arvori
State PTET Elections in 2026: The CPA's Planning Guide After OBBBA With OBBBA's $40,000 SALT cap in effect for 2026, the pass-through entity tax election is no
Section 179 Deduction 2026: Limits, Rules, and Planning Strategies The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 permanently raised the Section 179
Mandatory Roth Catch-Up Contributions 2026: Employer and CPA Action Guide SECURE 2.0 §603, now taking effect for plan years beginning on or after January 1, 202
Car Loan Interest Deduction OBBBA Schedule 1A: What CPAs Need to Know The One Big Beautiful Bill Act OBBBA added a new above-the-line deduction for qualified mo
Estate and Gift Tax Planning Under the OBBBA $15M Exemption: CPA Strategy Guide The One Big Beautiful Bill Act OBBBA permanently raised the federal unified esta
SALT Cap and PTET Elections After OBBBA: When to Keep, Modify, or Drop the Election The One Big Beautiful Bill Act's increase of the SALT cap from $10,000 to $4
Excess Business Loss Limitation Under IRC §461l: The CPA's Guide to the Permanent OBBBA Rule The excess business loss/glossary/excess-business-loss EBL limitati
Section 174A R&D Expensing: How to Claim Retroactive Relief for 2022–2024 Returns The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 created IRC §174A,
1099-NEC and 1099-MISC Thresholds for 2026: What CPAs Must Know After the OBBBA The One Big Beautiful Bill Act OBBBA raised the reporting threshold for both For
OBBBA Tip and Overtime Pay Deductions: What CPAs Need to Know for 2025–2028 The One Big Beautiful Bill Act OBBBA introduced two new above-the-line deductions fo