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Recent Editions

Accountancy Slice
North America
On Monday, the Republican-led House Ways and Means Committee unveiled a tax plan that lifts the state and local tax (SALT) deduction, ends some taxes on tipped income and overtime pay and extends President Donald Trump’s 2017 tax cuts beyond their scheduled December 31st expiry date, partially paid for by rolling back tax breaks for electric cars and clean-energy production. The plan, which senior Ways and Means member Rep. Vern Buchanan (R-FL) described as "a pro-growth, pro-family, America First bill that prioritizes Main Street over Wall Street," would eliminate a credit for purchasing new EVs, phase out between 2029 and 2031 credits for producing renewable energy, create a 5% excise tax on certain payments to residents of foreign countries, raise the SALT cap from $10,000 to $30,000, albeit with income limits in place, temporarily boost the standard deduction and child tax credit while also expanding tax cuts for estates and owners of closely held businesses, and create a new tax preferred savings account for children, dubbed "MAGA - Money Account for Growth and Advancement." Seniors would get an additional $4,000 standard deduction, on top of the existing standard deduction, lasting from 2025 through to 2028, and phasing out once income reaches $75,000 for individuals and $150,000 for married couples. The panel will meet today to consider the tax plan, which is expected to advance easily and get folded into Mr. Trump’s “one big beautiful bill.”
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