TAX | August 2026

Why Pass-Through Entity Elections Still Matter After the New $40,000 SALT Cap

The new $40,000 SALT deduction cap may have changed the tax landscape, but it has not eliminated the value of pass-through entity tax elections. For many business owners, a PTE election can still provide meaningful federal tax savings when evaluated alongside the expanded SALT deduction.

By Shayne Neuwirth, CPA

https://cpapublisher.com/why-do-pass-through-elections-still-matter-and-why-are-cpas-central-to-making-them-work/