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
Jul 1, 2026 - Modules focus on sections related to Duct Classifications, Critical Loads, and Panel Gage & Stiffener Selection
Jul 1, 2026 - The current Acting Secretary has led the Department since April, and SMACNA looks forward to continuing its relationship with DOL’s leadership to expand registered apprenticeship opportunities and enhance related workforce policies.
Jul 1, 2026 - Scholarship Program identifies and recognizes academically talented youth and potential future leaders within the SMACNA extended family to provide opportunities to further their education and develop their talents.
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