Rivian has filed a patent application for what it believes could be the solution for charging in congested spaces. Dubbed pass-through charging, the system could enable vehicle-to-vehicle charging ...

What Congresses gives with one hand, it often takes away with the other and that is the case with the “Big, Beautiful Bill” when it comes to advisors who use a pass-through entity model. On the plus ...

The landmark 1986 tax reform legislation cut the top individual income tax rate in the U.S. to 28% from 50% and the top corporate rate to 34% from 46%. With that change, the tax treatment of standard ...

The Internal Revenue Service announced plans to establish a special area to focus on large or complex pass-through entities. For weeks, the IRS has been teasing new compliance initiatives—including ...

"Eliminating the SALT deduction for professional service pass-through businesses would also result in a major tax increase on many of those small businesses," said William R. Bay President, American ...

The Internal Revenue Service (IRS) is setting up a new division with the billions in new funding it received in the Inflation Reduction Act to go after uncollected taxes sheltered in companies that ...

CMS issued a final rule Tuesday preventing states from increasing or adding pass-through payments for hospitals, physicians or nursing homes contracted with Medicaid managed care organizations. Here ...

any states, in order to collect revenue without having to pursue nonresidents for it, have begun requiring flow-through entities (for example, S corporations, partnerships and limited liability ...