Preparing for a New Reality
Federal tax law never changes quietly. Each new statute, sunset, or adjustment sends ripples through planning, compliance, technology, client expectations, and even the emotional landscape of tax practice. The theme of this issue—federal tax law update—reflect... Jeremy Wells, EA, CPA
Ruben Valdes, EA, USTCP
Where do you reside? Austin, Texas What got you involved in the tax profession? I grew up in the accounting world. My mother was an accountant, and from an early age, I saw firsthand the impact that good financial/t... Ruben Valdes, EA, USTCP
A Constant in a Sea of Change
If it feels like every time you blink, a new hurdle is placed in front of you, you’re not alone. On top of the One Big Beautiful Bill Act (OBBBA) and technical corrections, significant tax legislation might — or might not — be in the cards for the end of 2025 as well. The... Jennifer MacMillan, EA
Internal Revenue Code §179D Down, But Not Out …Yet!
In the United States (U.S.), commercial buildings consume a substantial amount of energy resources. The U.S. has close to 6 million commercial buildings containing approximately 100 billion square feet of conditio... James Peacock
Lessons from the Service Bay: Why Enrolled Agents Should Price Like Premium Auto Dealers
Auto dealership service departments have mastered the art of premium positioning. Clients trust their expertise, accept recommendations without hesitation, and pay top dollar for service. Enrolled agents (EAs), despite being federally ... Harris Kamal, EA
Health Savings Accounts Even Better Post-One Big Beautiful Bill Act
Congress created one of the best tax savings vehicles in 2003. It was not the individual retirement account (IRA). It was not the Roth IRA. It was the health savings account (HSA). The HSA is the only tax-preferred savings... Thomas A. Gorczynski, EA, USTCP
How to Address Unmade or Incorrect Wage Expense Disallowances for Employee Retention Credit Claims
The employee retention credit (ERC) required the disallowance of the income tax deduction for the corresponding wages in the amount of the credit received.i Uncertainty as to whether the credit amounts shown on refund cla... Patrick D. Dimmitt, EA
“No Tax on Car Loan Interest?” How the New Deduction Works
Beginning in 2025, some taxpayers will have a new opportunity to deduct interest on personal auto loans. Section 70203 of Public Law 119-21 (the One Big Beautiful Bill Act) amends §163 of the Internal Revenue Code (IRC), allowing a deducti... Kyle Harris, EA
2025 and 2026 by the Numbers
Many numbers we use in our profession are indexed for inflation. The effective date for many of these inflation calculations is August 31st. This chart contains the amounts for 2025 and 2026 for many items we deal with on a regular basis. These amounts are th... Compiled by David L. Mellem, EA
Closing Out a Landmark Year for Tax Policy and Enrolled Agent Advocacy
As 2025 draws to a close, it is hard to overstate how much the tax landscape—and our advocacy work—has evolved over the past 12 months. From the passage of the One Big Beautiful Bill Act (OBBBA) to the late... Michelle McCaughey, Thad Inge, Samantha Ford
Tax Appointment Worksheet
The Tax Appointment Worksheet is a tool to help you gather the needed information for the 2025 tax return. The 2025 worksheet will reflect the changes made by the One Big Beautiful Bill Act. Compiled by Mary Mellem, EA
Evaluating Tax Practitioners’ Perceptions of the Tax Cuts and Jobs Act Through the Lens of Tax Misperception Theory
Introduction The 2017 Tax Cuts and Jobs Act (TCJA) was billed as historic tax relief. The TCJA created complex implications for taxpayers and their advisors. Provisions like the $10,000... Cari Barnes, Elvis Ndembe, Anish Shankar Menon, and Marvin Williams, JD
Investing in the Future: The Impact of the NAEA Education Foundation
Every day, enrolled agents (EAs) help taxpayers navigate complex financial challenges. But behind every successful tax professional is a story shaped by opportunity, mentorship, and community. The National Association of Enrolled Agents (NAEA) Education Foundation exists to make tho... Megan Killian