Accounting and advisory · cited in 5 of our stories.
The February 20 guidance defines which manufacturing, agricultural and refining buildings qualify for an immediate write-off, sets tight construction and placed-in-service windows, and flags a 10-year recapture trap.
Notice 2026-5 confirms that more families and self-employed owners can fund a health savings account next year, and that monthly direct primary care fees up to $150, or $300 for families, can be paid tax-free.
New Treasury guidance halves the improvement threshold for rural Opportunity Zone projects and sets up a permanent program with a bigger tax break for capital gains invested outside cities.
In an August 2025 special session, Colorado signed bills that keep taxing income the federal One Big Beautiful Bill Act now shields, raising state bills for owners of pass-through businesses.
The new deduction limit loses 30 cents for every dollar of income above $500,000, and a faster AMT exemption phaseout from 2026 adds pressure on high earners in high-tax states.
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