US Business Tax, Made Clear

Business taxes without the jargon.

Plain-English breakdowns of the US business-tax changes that actually move money — for advisors, investors, and the businesses they serve.

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What you'll find here

Practical, current analysis built for advisors and the businesses they serve.

Tax Watch

Short, plain-English breakdowns of the US business-tax changes making news right now.

Deep Desk

Longer weekend reads that take one big tax question apart — the arguments, the numbers, the stakes.

Built for advisors & their clients

Written for advisors, investors, and the businesses they serve — clear enough to actually use, free of jargon.

From the blog

In-depth, plain-English articles on the topics advisors ask about most.

Deep Desk

The Hundred-Billion-Dollar Rebate: Giving Back a Tax the Government Never Had the Power to Collect

The Supreme Court struck down the IEEPA tariffs, and $166bn has to go back — to the importers who remitted it, not the buyers who bore it. And the refund is itself taxable.

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Deep Desk

Charged and Constrained: Washington Kept the Battery Storage Tax Credit but Rewired Its Supply Chain

Congress spared the battery storage credit the cuts that hit wind and solar — then tied it to shedding Chinese content. For an industry built on Chinese supply, that condition is the whole game.

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Tax Watch

The $60 Million Trust Trick: Treasury Is Watching How PE Exits Split One Tax Break Into Four

Founders and PE investors split shares across family trusts to turn a $15m tax-free windfall into $60m. Treasury says it doesn't like "stacking" — and guidance is reportedly being drafted.

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Deep Desk

The $40,000 Question: Washington Raised the SALT Cap but Left the Pass-Through Workaround Standing

Congress quadrupled the SALT cap to $40,000 — then left the pass-through workaround standing, so for PE, private credit, and real estate funds the cap barely binds.

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Deep Desk

The Data Centre Tax Bargain: Who Really Pays for the AI Build-Out?

Our first Deep Desk long read — the contested economics of data-centre tax breaks, and who ends up footing the bill for the AI build-out.

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Tax Watch

Opportunity Zones Just Reopened, and the Map Is Being Redrawn

Opportunity Zones are back — and now permanent. States have until late September 2026 to pick the new zones. For real estate funds, it's a big deal.

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Tax Watch

The Quiet Tax Deal That's Getting Private Equity Founders Sued

Apollo, Carlyle and KKR paid founders hundreds of millions via a niche 'tax-receivable agreement.' Now shareholders are suing — and Delaware courts are letting the cases move forward.

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Tax Watch

Washington Takes Another Swing at the "Carried Interest" Loophole

A new Senate bill would tax fund managers' carry as ordinary income — plus self-employment tax. Why it stalls in 2026, and why it still matters.

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Tax Watch

Borrowing Just Got Cheaper (Tax-Wise): The Section 163(j) Glow-Up

The interest-deduction cap switched back to the friendlier EBITDA measure — a win for debt-heavy businesses — but a 2026 rule closes a loophole.

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