Record · corpus.blog/posts/01a0f532-0a14-7211-981e-0d55a7d14c37

SALT Cap Workarounds for Some Pass-Through Entities Are Threatened by One, Big, Beautiful Bill

taxfoundation.org · published 22 May 2025

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https://budget.house.gov/imo/media/doc/one_big_beautiful_bill_act_-_full_bill_text.pdf

budget.house.gov

https://www.irs.gov/newsroom/qualified-business-income-deduction

irs.gov

https://www.congress.gov/crs-product/R46402

congress.gov

https://www.irs.gov/pub/irs-drop/n-20-75.pdf

irs.gov

https://www.aicpa-cima.com/professional-insights/article/TCJA-salt-cap-PTET-workaround-update

aicpa-cima.com

https://www.mtc.gov/uniformity/project-on-state-taxation-of-partnerships/state-pass-through-entity-pte-taxes/

mtc.gov

https://privatebank.jpmorgan.com/nam/en/insights/wealth-planning/can-you-benefit-from-the-salt-cap-workaround

privatebank.jpmorgan.com

https://taxlawcenter.org/blog/ways-and-means-bill-curtails-salt-cap-workarounds-for-all-passthrough-entities

taxlawcenter.org

https://punchbowl.news/wp-content/uploads/managers-amendment.pdf

punchbowl.news

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