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
Apr 7, 2026 - The summary of activities from the most recent meeting of SMACNA’s Board of Directors is ready for viewing.
Apr 7, 2026 - Be sure to register and submit agenda topics for this important SMACNA event coming up in beautiful Quebec City!
Apr 7, 2026 - Laurie Greene named Director of Chapter Strategy & Development and Sushma Dhakal named SMACNA Chapter Concierge.
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