Pass-through Entity Level Tax: Is This a Viable SALT Cap Workaround?

By Jacob Boyd, CPA, Tax Manager; Amy Sandlin, CPA, Tax Senior Manager; Eric M. Bennett, CPA, Director The Tax Cuts and Jobs Act (TCJA) capped the State and Local Tax […]
Read MoreBy Jacob Boyd, CPA, Tax Manager; Amy Sandlin, CPA, Tax Senior Manager; Eric M. Bennett, CPA, Director The Tax Cuts and Jobs Act (TCJA) capped the State and Local Tax […]
Read MoreBy Kevin Krieg, CPA, and Amy Sandlin, CPA In 2022, through legislation signed by Governor DeWine, Ohio joined the growing list of states to pass SALT Cap workarounds. Ohio Senate […]
Read MoreBy Derek Gray, CPA, Director The Inflation Reduction Act of 2022 (“IRA”) was signed into law by President Biden on August 16. This is the culmination of more than 18 […]
Read MoreBy Amy Sandlin, CPA, Tax Senior Manager The Inflation Reduction Act of 2022 (the Act) passed in the Senate on Sunday, August 7, 2022, and is headed to the Democrat-controlled […]
Read MoreBy: Derek Gray, CPA, Director On July 8, 2022, the Internal Revenue Service released Revenue Procedure 2022-32, now extending the time to make portability elections to five years. What is […]
Read MoreBy: Angela Crawford, CPA, Senior Manager The recently enacted Senate Enrolled Act (SEA) 382 (2022) makes significant changes in the way not-for-profit organizations purchase and sell items exempt from sales […]
Read MoreBy: Desi Burton, Manager The Tax Cuts and Jobs Act (TCJA), signed into law in late 2017, was the most comprehensive update to the U.S. tax code in over 30 […]
Read MoreBy: Eric M. Bennett, CPA, Director and John Gricius, CPA, Manager The Tax Cuts and Jobs Act (TCJA) changed the rules related to the previous Section 199 deduction, known as […]
Read MoreBy Stephen Stringer, CPA, Director at Blue & Co. & David Seibel, Senior Manager at McGuire Sponsel Manufacturing companies have claimed the Research & Development (R&D) Tax Credit since the […]
Read MoreBy: Eric Bennett, CPA, Director, and Linda Miller, Senior Accountant Hear from Senior Accountant Linda Miller about Bonus Depreciation and read the article below. History of Bonus Depreciation: Before the […]
Read MoreBy Caroline Paulus, CPA, Audit Manager at Blue & Co. At the 2025 AICPA Not-for-Profit Industry Conference, not-for-profit finance professionals, auditors, and thought leaders came together for three days of […]
On July 4, 2025, President Donald Trump signed into law the “One Big Beautiful Bill Act”, a sweeping budget reconciliation package that includes more than $1 trillion in estimated federal […]
Beginning June 7, 2024, Indiana Medicaid launched a transformative new program: PathWays, a managed long-term service and support (MLTSS) initiative designed to streamline care for aging Hoosiers. This program partners […]