National Tax Advisory Group | | Dec 10, 2025
Starting January 1, 2026, the One Big Beautiful Bill Act (OBBBA) significantly alters the charitable deduction rules. These updates include new limits, floors, and caps on deductions, as well as an above-the-line benefit for taxpayers who take the standard deduction. Understanding these rules is essential for maximizing tax benefits and aligning charitable goals with financial planning.
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Join Michael Morello, CPA, Senior Manager at Prager Metis, as he shares his career journey during the NYSSCPA's "Beyond Public Accounting: Building a CPA Career in Industry" webcast on September 18.
ユニタリー・ビジネス判定の実務 ― 米国吉野家 vs カリフォルニア税務当局 ― The Yoshinoya West Case Revisited: Unitary Tax Risks and California’s AB 1790
Salary sacrifice arrangements continue to be a popular way for employers to enhance their benefits offering and support employees in a tax-efficient manner. From pension salary sacrifice to Cycle to Work schemes and electric vehicle arrangements, these benefits can provide meaningful value to employees while also helping employers create more competitive remuneration packages.
Many social media influencers focus on growing their audience and securing brand partnerships, but success brings more than just increased income. It also comes with important financial, tax, and compliance responsibilities.
カリフォルニア州で提案されている法案AB 1790は、長年続いている「ウォーターズ・エッジ選択（Water's-Edge Election）」を廃止する可能性があるだろうか。Could California's proposed AB 1790 eliminate the long-standing Water's-Edge Election?
Expanding into the U.S. market? The right tax and structuring decisions can significantly impact profitability, cash flow, compliance, and long-term growth.
