In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and ...

Section 199A of the Internal Revenue Code was enacted on December 22, 2017, as part of the Tax Cuts and Jobs Act and provides for a deduction of up to 20% of income from certain domestic businesses ...

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The recent tax bill out of Washington has caused a bit of a stir with its "199A tax reform provision." According to some commentators, this provision causes favoritism for cooperatives over other ...

The proposed regulations exclude services “not directly related to the medical services field” such as the operation of health clubs or health spas and “payment processing, or the research, testing, ...

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Practitioners have been waiting for filing season guidance on Section 199A, which provides a 20 percent deduction for qualified business income of pass-through entities. Although proposed regulations ...

The National Grain and Feed Association commended the leaders of the Senate Finance and House Ways and Means Committees for their statements committing to addressing as soon as possible the unintended ...

I’ve written this column and next Sunday’s column primarily for tax professionals. Thus, most New Hampshire business owners may not want to read them. However, these columns may be very useful to New ...