US TAX DESK https://us-taxdesk.com Plain-English analysis of US business tax — for advisors, investors and the businesses they guide. en Mon, 27 Jul 2026 10:47:43 GMT The $60m QSBS Trust Stacking Trick https://us-taxdesk.com/posts/qsbs-trust-stacking-2026 https://us-taxdesk.com/posts/qsbs-trust-stacking-2026 Founders and PE investors split shares across family trusts to turn a $15m tax-free windfall into $60m. Treasury has noticed, and rules are being drafted. Tax Watch Mon, 20 Jul 2026 09:00:00 GMT Battery Storage’s Tax Credit Catch https://us-taxdesk.com/posts/battery-storage-tax-credit-2026 https://us-taxdesk.com/posts/battery-storage-tax-credit-2026 A Deep Desk analysis of how the 2025 law kept the battery storage tax credit but tied it to shedding Chinese content — and who wins and loses. Deep Desk Fri, 24 Jul 2026 09:00:00 GMT The $40,000 SALT Cap Question https://us-taxdesk.com/posts/salt-cap-passthrough-2026 https://us-taxdesk.com/posts/salt-cap-passthrough-2026 A Deep Desk analysis of the 2025 SALT cap rise and the pass-through workaround Congress left standing — and why it matters for PE and real estate funds. Deep Desk Thu, 16 Jul 2026 09:00:00 GMT Who Pays for the AI Data Centre Tax Breaks? https://us-taxdesk.com/posts/data-centres-tax-2026 https://us-taxdesk.com/posts/data-centres-tax-2026 A Deep Desk analysis of US data-centre tax incentives — the case for, the case against, the federal layer, and who pays for the AI build-out. Deep Desk Fri, 10 Jul 2026 09:00:00 GMT The Tax Deal Getting PE Founders Sued https://us-taxdesk.com/posts/tax-receivable-agreements-2026 https://us-taxdesk.com/posts/tax-receivable-agreements-2026 Apollo, Carlyle and KKR paid founders hundreds of millions via tax-receivable agreements. Now shareholders are suing, and Delaware is letting it proceed. Tax Watch Fri, 10 Jul 2026 09:00:00 GMT Opportunity Zones Reopen https://us-taxdesk.com/posts/opportunity-zones-2026 https://us-taxdesk.com/posts/opportunity-zones-2026 The OBBBA made Opportunity Zones permanent. How OZ 2.0 works, the 2026 nomination deadline, and why it matters for real estate funds. Tax Watch Fri, 10 Jul 2026 09:00:00 GMT The Carried Interest Loophole, Again https://us-taxdesk.com/posts/carried-interest-loophole-2026 https://us-taxdesk.com/posts/carried-interest-loophole-2026 A new Senate bill would tax fund managers' carry as ordinary income. What carried interest is, what the bill does, and why it probably stalls in 2026. Tax Watch Thu, 09 Jul 2026 09:00:00 GMT Section 163(j): The EBITDA Switch https://us-taxdesk.com/posts/section-163j-interest-deduction-2026 https://us-taxdesk.com/posts/section-163j-interest-deduction-2026 Section 163(j) caps how much interest a business can deduct. It switched back to the friendlier EBITDA measure — but a 2026 ordering rule closes a gap. Tax Watch Thu, 09 Jul 2026 09:00:00 GMT