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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May 20, 2026 - Watch as SMACNA members interact with their Members of Congress as they work to advance our industry on The Hill!
May 20, 2026 - There are 5 total openings, with four positions in the U.S. and one position in Western Canada (British Columbia).
May 20, 2026 - Help highlight the work of a fellow SMACNA contractor whose dedication, innovation, and leadership have made a meaningful impact on our industry.
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