Read the New FAQs on "Qualified Overtime"
Document provides businesses guidance on how to navigate the new income tax rules originating from “The One, Big, Beautiful Bill Act.”
The One Big, Beautiful Bill Act (OBBBA), enacted July 4, 2025, created new federal income tax deductions for “qualified tips” and “qualified overtime compensation.” To help our members better understand the implications of these measures, SMACNA has created a series of frequently asked questions on critical aspects of the legislation, including definitions of key terms and implications for existing collective bargaining agreements.
Take a moment to read the FAQs on "Qualified Overtime."
Jan 6, 2026 — Chapter Leadership
Latest Articles
Sep 4, 2026 - The summary of activities from the most recent meeting of SMACNA’s Board of Directors is ready for viewing.
Sep 4, 2026 - Take a moment to register and submit topics for the upcoming meeting, scheduled for December 6-8, 2026, in San Diego at the Gaylord Pacific Resort & Convention Center.
Sep 4, 2026 - The session, entitled Rethinking the Chapter Office: Rent, Buy or Something In Between?, will provide insight into buying or leasing space.
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