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

Eli Howard Named SMACNA COO

Aug 6, 2026 - Executive Director of Technical Services Department will remain in his current role while also collaborating across the organization to advance key initiatives, strengthen member services, and support the association's long-term strategic goals.

Introducing the New SMACNA-Branded Apparel Store

Aug 6, 2026 - Members can now represent the industry through a wide selection of branded apparel, accessories and merchandise.

Don’t Forget to Utilize the New and Improved Membership Documents and Forms

Aug 6, 2026 - Chapters are encouraged to adopt our new and improved documents for all membership and administrative needs and can be viewed and downloaded from the SMACNA website.

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