The Blog

US business tax, in plain English.

Deep-dive articles on the rules that affect your bottom line β€” written to be understood, kept current, and free of jargon.

Tax Watch

Opportunity Zones Just Reopened, and the Map Is Being Redrawn

Opportunity Zones are back β€” 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

Washington Takes Another Swing at the "Carried Interest" Loophole

A new Senate bill would tax fund managers' carry as ordinary income β€” plus self-employment tax. Why it probably 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 in 2025 β€” a win for debt-heavy businesses β€” but a 2026 ordering rule closes a loophole.

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