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 13, 2026 - The Northern Virginia Member of Congress talks about the need for strong legislative action on Indoor Air Quality and building a strong skilled labor force.
May 13, 2026 - SMACNA and SMART are asking each Local and Chapter to work jointly to identify and nominate individuals who demonstrate ambition, initiative, and early leadership skills for this tremendous opportunity.
May 13, 2026 - The event will be held January 25–27, 2027, in Tampa, Florida, and we invite you to add your voice to the program.
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