pass-through

Legislation June 29, 2025 

The president and CEO of the American Institute of CPAs, Mark Koziel, CPA, CGMA, has released a statement following the release of the text of the U.S. Senate’s reconciliation bill.

Isaac M. O'Bannon

Taxes February 14, 2025 

Section 199A generally allows owners of pass-through entities to deduct 20 percent of the owner’s QBI earned in a qualified trade or business.

Isaac M. O'Bannon