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
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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
SALT Cap $40,000 Planning Window: Year-by-Year Strategies Before the 2030 Sunset OBBBA's $40,000 SALT cap is not permanent — it carries a 2030 sunset, after whi
OBBBA Tips and Overtime Deductions: Employer Payroll Compliance Guide for 2025–2028 The One Big Beautiful Bill Act OBBBA created two above-the-line income deduc
Mega Backdoor Roth in a Solo 401k: CPA Strategy Guide The mega backdoor Roth strategy lets a self-employed client move up to $46,500 of after-tax dollars into a
Qualified Production Property Expensing Under OBBBA: The CPA's Guide to IRC §168n The One Big Beautiful Bill Act OBBBA, enacted July 4, 2025 created IRC §168n,
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