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Legislation

Whiplash: The 5th Circuit Rewrites the Limited-Partner Self-Employment Tax Test; Tax Pros Should Check in With Clients

Taxes August 24, 2026 

Whiplash: The 5th Circuit Rewrites the Limited-Partner Self-Employment Tax Test; Tax Pros Should Check in With Clients

There’s an ongoing legal debate taking place in the courts over the self-employment tax treatment of partnership income that is flying below the radar for many busy tax professionals.

Catharine Madeley CPA

Featured Articles

August 20, 2026  

Husted Introduces Bill to Let Homebuyers Tap 529 Savings for Down Payments

August 12, 2026  

Wyden’s Wildfire Tax Relief Bill Passes Just Before Congress Recesses

August 10, 2026  

New Senate Bill Would Provide $10,000 Tax Credit Toward Home Upgrades for Seniors

August 10, 2026  

Heinrich Proposes Bill That Would End Tax Breaks for Oil and Gas Drilling Abroad

July 31, 2026  

IRS Modernization Bill Approved by Senate Panel
 Healthcare law spurs state college to offer more faculty insurance coverage

May 7, 2013 

Healthcare law spurs state college to offer more faculty insurance coverage

The oldest public, state-run university in Oklahoma has made a determination on how to respond to the work-hour requirements of the Affordable Care Act, aka ObamaCare.

Isaac M. O'Bannon

 Americans still don’t understand ObamaCare health plans, what the different options are

April 2, 2013 

Americans still don’t understand ObamaCare health plans, what the different options are

6 Months Before New Obamacare Plans Arrive, Consumers Still Don't Know What They're Buying

Isaac M. O'Bannon

 “Meeting of the Minds 2013” to draw 1,000+ business leaders to discuss Human Capital Management strategies

March 13, 2013 

“Meeting of the Minds 2013” to draw 1,000+ business leaders to discuss Human Capital Management strategies

More than 1,000 participants are expected to attend the ADP Meeting of the Minds 2013 conference, ADP's annual event where hundreds of the company's largest clients gather to enhance their knowledge and understanding of human capital management strategies in discussions with ADP executives and subject matter experts, peer groups and industry influencers.

 Minnesota to vote on ObamaCare health insurance exchanges

March 8, 2013 

Minnesota to vote on ObamaCare health insurance exchanges

Minnesota Senate to vote Thursday on Health Insurance Exchange

 Study: Employee income affects health benefits participation

March 5, 2013 

Study: Employee income affects health benefits participation

If Current Patterns for Participation Rates Based on Income Persist in 2014, a Significant Portion of Newly Eligible Employees May Opt to Remain Uninsured

 Small Businesses and the Affordable Care Act, ObamaCare

February 22, 2013 

Small Businesses and the Affordable Care Act, ObamaCare

The National Association of Enrolled Agents has issued the following statement on how the Affordable Care Act, aka ObamaCare, will affect small businesses:

ts-cheech-and-chong1

November 9, 2012 

Is Marijuana taxation a new market for accountants who handle sales taxes?

Marijuana is now legal in several states, and legal for purely recreational purposes in at least three. This will bring new tax revenues into state coffers... But, will the Feds allow it, and does it matter socially?

Dave McClure

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