by RSM US LLP | Aug 4, 2025
< Back to the Insights Gallery New penalties for taxpayers in the One Big Beautiful Bill ActARTICLE | August 04, 2025Authored by RSM US LLPExecutive summary: Taxpayer penalties in the OBBBAThe One Big Beautiful Bill Act (OBBBA) introduces new penalty regimes that...
by RSM US LLP | Jul 30, 2025
< Back to the Insights Gallery Business and professional services and the OBBBA: Implications of tax changesARTICLE | July 30, 2025Authored by RSM US LLPExecutive summary: Tax relief for business and professional services companies and their ownersThe One Big...
by RSM US LLP | Jul 18, 2025
< Back to the Insights Gallery The OBBBA expands QSBS exclusions: What it means for businesses and investorsARTICLE | July 18, 2025Authored by RSM US LLPExecutive summary: Favorable changes to exclusions on gains of qualified small business stockThe One Big...
by RSM US LLP | Jul 16, 2025
< Back to the Insights Gallery SALT cap receives modest and temporary update in the One Big Beautiful Bill ActARTICLE | July 16, 2025Authored by RSM US LLPExecutive summary: The SALT deduction limitation lives another dayThe state and local tax deduction limitation...
by RSM US LLP | Jul 16, 2025
< Back to the Insights Gallery Permanent QBI deduction provides some tax planning certaintyARTICLE | July 16, 2025Authored by RSM US LLPExecutive summary: Permanent QBI deduction provides some certaintyPartnerships, S corporations and sole proprietors gained some...
