What OBBB Means for Your Clients’ Itemized Deductions
Practitioner’s Tax Action Bulletin® February 2, 2026 The 2025 Act (also referred to as the One Big Beautiful Bill or …
New Jersey Adopts Additional Amendments to Film and Digital Tax Credit Regulations
By David Engel CPA, Checkpoint News The New Jersey Economic Development Agency (NJEDA) has adopted additional amendments to the film …
Tax Credit Experts Urge Businesses to Model Strategies, Risks Now
Baker Tilly experts outlined key tax strategies for individuals and businesses navigating changes enacted by the One Big Beautiful Bill …
Bipartisan Group Pushes for Work Credit Extension, Enhancement
The Work Opportunity Tax Credit (WOTC) – aimed at helping transition certain groups back into the workforce – is set …
Wealth Management Expert’s Post OBBBA Planning Tips for High Earners
Michele Martin heads the wealth management practice at EisnerAmper and is the president of Prosperity. She shared with Checkpoint her …
ERC in 2025: New Rules, Old Problems—Experts Warn of Audits, Fraud, and the Lingering Legacy of Pandemic Relief
The Employee Retention Credit (ERC) was introduced in March 2020 as part of the CARES Act, alongside the Paycheck Protection …
OB3 SALT Cap Increase – Why Pass-through Entity Tax Elections Still Make Sense
Practitioner’s Tax Action Bulletin® Advisory Background The Tax Cuts and Jobs Act (TCJA) brought sweeping changes to the tax …
Clean Energy Sector Awaits Guidance on New Foreign Entity of Concern Restrictions
The One Big Beautiful Bill (OBBB, P.L. 119-21) imposes complex foreign entity of concern (FEOC) restrictions on clean energy credits – …
‘No Tax on Tips’ Regs Proposed, Hearing Scheduled
The IRS released proposed regs implementing the “no tax on tips” provision of the One Big Beautiful Bill (OBBBA), outlining …
Key 2026 Figures Calculated by Thomson Reuters Checkpoint Based on Inflation Data Now Available
Many tax, expensing, and penalty figures are adjusted annually for cost-of-living increases. These adjustments reflect the average chained Consumer Price …