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 ...

Sign up for the Concord Monitor’s morning newsletter for essential news each day, and our contests and promotions list for special offers and giveaways. It’s tax ...

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 ...

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 ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

Section 199A was added to the Internal Revenue Code under the Tax Cuts and Jobs Act of 2017 to provide taxpayers with a 20% deduction from income attributable to qualifying trades or businesses. One ...

The new regs on Code Section 199A (the 20 percent deduction available to passthrough entities) contain a safe harbor for owners of rental properties. If the taxpayer qualifies for the safe harbor, the ...

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 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, ...

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 ...