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

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Sep 9, 2026 - The session, being held on February 10-11, will give you insights into several key issue areas, including bargaining fundamentals, preparation skills, and understanding costs, benchmarking and analytics.

SMACNA Advocates for Bill to Improve IAQ, Living Conditions in Military Housing

Sep 9, 2026 - The MOLD Act would address insufficient oversight, poor maintenance and substandard HVAC systems that have exposed military families to increasing levels of mold and other harmful environmental health conditions in base housing.

Financial Boot Camp: Time is Running Out to Register

Sep 9, 2026 - Through hands-on exercises, case studies, and real-world applications, you’ll strengthen your understanding of financial statements, cash flow, credit, strategic planning, and other financial concepts that can help you make better business decisions.

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