In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and ...

SmartAsset and Yahoo Finance LLC may earn commission or revenue through links in the content below. Section 199A dividends are distributions from the profits of domestic real estate investment trusts ...

On July 4, 2025, President Donald Trump signed H.R. 1 into law, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Act). As discussed in our prior alert released following the ...

An agreement to revise Section 199A tax reform language, which currently gives farmers a financial incentive to sell through cooperatives, has been reached by lawmakers. According to Pro Farmer’s ...

The ordinary dividends in the tables above are “qualified REIT dividends” for purposes of Internal Revenue Code section 199A, reported in Box 5 of Form 1099-DIV. The capital gains in the tables above ...