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Tax Policy

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Fifth Circuit Says State-Law Status Controls 'Limited Partner' Definition for Self-Employment Tax

The decision makes the Section 1402(a)(13) exclusion available to limited partners of state-law limited partnerships in the Fifth Circuit.

Trump Says Tariff Revenue Could Let U.S. ‘Almost Completely’ Cut Income Tax

Employers Overhaul Payroll Systems as Overtime and Tip Deductions Take Effect Under OBBBA

States Weigh Participation as First Federal Tax-Credit School Choice Program Takes Effect

Senate Republicans Plan to Lower SALT Deduction Cap, Prompting House Revolt

House Passes $40,000 SALT Deduction Increase as Bill Moves to Senate

U.S. Senate to Deliberate 3.5% Remittance Tax Passed by House

Senate Faces GOP Divisions Over $40,000 SALT Deduction Cap Proposal