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One Big Beautiful Bill Act › Pass-Through Entities › Business Taxes

Bradley Arant Boult Cummings LLP

Now That the One Big Beautiful Bill Act Is Law, How Will States Respond? - SALT Alert: Alabama Edition

Bradley Arant Boult Cummings LLP on

This was a question often raised during the annual Council On State Taxation (COST)/Tax Leadership Roundtable Southeast Regional SALT Update held earlier this month at the Encompass Health headquarters in Birmingham. The...more

Greenbaum, Rowe, Smith & Davis LLP

One Big Beautiful Bill Act: An Overview of Impacts on the Tax Code for Business Owners

Greenbaum, Rowe, Smith & Davis LLP on

The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. The legislation permanently extends some of the changes to the tax code first introduced in 2018 while adding additional provisions designed to...more

Kohrman Jackson & Krantz LLP

Part Three: One Big Beautiful Bill Act – Impact on Businesses and Business Owners

Kohrman Jackson & Krantz LLP on

The One Big Beautiful Bill Act (OBBBA) introduces sweeping reforms to the federal tax code, many of which have lasting implications for businesses and their owners. The provisions highlighted below address key tax...more

Foster Garvey PC

One Big Beautiful Bill Act, H.R. 1 – 119th Congress (2025-2026): Part IV – The Qualified Business Income Deduction / Code Section...

Foster Garvey PC on

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 their owners, Code Section...more

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