September 25, 2018
Revamped Child Tax Credit under TCJA
The Child Tax Credit was introduced in 1997 under the Taxpayer Relief Act. The credit has gone through many changes over the past 20 years, starting out as a $400 […]
Read MoreCategory: Tax Reform Center
September 24, 2018
Tax Reform 2.0 –Three New Tax Bills From the House
Tax Reform 2.0 is making its way through Congress. On September 13, the House Ways and Means Committee passed three separate bills that focus on making several provisions of the […]
Read MoreSeptember 24, 2018
Turning Your Vacation Home into a Rental Property Could Save You Tax
If you own a vacation home that you both rent out and use personally, you might save tax by taking steps to ensure it qualifies as a rental property this […]
Read MoreSeptember 13, 2018
Selecting The Correct Tax Accounting Method For Your Business
The Tax Cuts and Jobs Act (TCJA) opened up the eligibility guidelines for using the cash method of accounting, making the cash method available to more businesses than was previously […]
Read MoreSeptember 6, 2018
New Meals & Entertainment Rules: What Qualifies And What Does Not?
The Tax Cuts and Jobs Act made many changes to the meals and entertainment deduction. The largest change is that entertainment is no longer deductible. Below is a summary of […]
Read MoreJuly 25, 2018
Expense Reimbursements After Tax Reform
With the passing of the Tax Cuts and Jobs Act (TCJA) in late 2017, many businesses, business owners, and their advisors are evaluating a variety of topics such as the […]
Read MoreJuly 12, 2018
Choosing The Best Business Entity Structure Post-TCJA
For tax years beginning in 2018 and beyond, the Tax Cuts and Jobs Act (TCJA) creates a flat 21% federal income tax rate for C corporations. Under prior law, C […]
Read MoreJuly 12, 2018
Qualified Transportation: An Initial Look At What Needs To Be Included In Unrelated Business Income
Provisions in the Tax Cuts and Jobs Act (TCJA), passed late in December 2017, eliminated the deductibility of qualified transportation expenses incurred by business employers. After December 31, 2017, amounts […]
Read MoreMay 29, 2018
What You Don’t Know About The Excess Business Loss Limitation
What is the excess business loss limitation under code section 461 (I)? In its simplest form, it is a fourth disallowance provision behind the three that we already have in […]
Read MoreMay 12, 2018
The Pass-through Deduction – Looking Forward
By Miranda Aavatsmark It’s 11:00 p.m. on New Year’s Eve, 2017 and I’m ready for a relaxing evening. My day started with checking my email and fretting that something was […]
Read MoreRecent Articles View All Thought Leadership
May 14, 2026
For hospitals that depend on 340B savings, optimizing the Disproportionate Share Hospital (DSH) percentage that drives 340B eligibility should be treated as a financial and operational priority. In simple terms, […]
May 06, 2026
As of 2025, there were approximately 200,000 dentists practicing in the United States. Of these, nearly 35% of them were 55 years or older. In 2023, the average retirement age […]
May 06, 2026
By Rick Shields, CPA, Principal at Blue & Co. Not-for-profit organizations that accept donations through their websites face a relatively new risk: credit card testing (also known as “carding”). If […]
Not-for-profits accepting online donations are facing a growing, and often overlooked, risk: credit card testing, or “carding.”![]()
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Bad actors use automated bots to run stolen credit card data through donation pages, generating high volumes of failed transactions. While each attempt may seem insignificant, the associated fees can quickly add up, sometimes reaching six figures.![]()
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Understanding how these attacks work and how to reduce exposure is critical for organizations relying on online giving.![]()
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Read more about the risks and practical steps to consider:
Preparing for the CPA exam can feel overwhelming—but the right guidance can make all the difference.![]()
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At Blue & Co., we’re committed to supporting our people through every stage of their careers, including one of the most important milestones in accounting. From knowing what to expect to building a study plan that works, having the right tools and support system matters.![]()
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Whether you’re just starting your CPA journey or getting ready to sit for your next section, this is a great place to begin.![]()
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Read our tips on what to expect and how to prepare:![]()
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