by RSM US LLP | Feb 2, 2026
< Back to the Insights Gallery Understanding the OBBBA car loan interest deductionARTICLE | February 02, 2026Authored by RSM US LLPThe IRS has released proposed regulations explaining how the new car loan interest deduction—created under the One Big Beautiful Bill...
by RSM US LLP | Dec 9, 2025
< Back to the Insights Gallery IRS penalties are complex, but there are paths to reliefARTICLE | December 09, 2025Authored by RSM US LLPThe Internal Revenue Code provides for more than 100 separate penalties. Some of them apply to more than one type of return,...
by RSM US LLP | Sep 22, 2025
< Back to the Insights Gallery No tax on tips: What occupations qualify? What are qualified tips?ARTICLE | September 22, 2025Authored by RSM US LLPExecutive summary: IRS defines qualified tips and eligible occupations in proposed new deduction rulesThe IRS on Sept....
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...
