Read the New FAQs on "Qualified Overtime"
Document provides businesses guidance on how to navigate the new income tax rules originating from the “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 here.
Jan 7, 2026 — Member Update
Latest Articles
May 6, 2026 - Learn more about this emerging Chicagoland contractor that is earning acclaim with its high-quality custom work!
May 6, 2026 - Meeting of the members of SMACNA will take place on Wednesday, October 28, 2026, at approximately 7:45 a.m., at the Signia by Hilton Bonnet Creek and Waldorf Astoria, in Orlando, Florida.
May 6, 2026 - This event, hosted by The Hill Group, showcased some of the incredible innovation in the fabrication space.
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