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

Acting Labor Secretary to Visit SMACNA Member

Jun 10, 2026 - Keith Sonderling will visit Warminster, PA-based Prime Sheet Metal and the Philadelphia chapter to learn more about the challenges and opportunities facing the industry.

Council Meeting Proves a Rousing Success

Jun 10, 2026 - This annual event connects national leadership with local chapters. Attendees left with clear steps to help their chapters, such as starting new SMACNA initiatives, sharing best practices, and providing feedback to shape industry priorities.

Nominate A Fellow Member As the SMACNA Contractor of the Year

Jun 10, 2026 - Deadline quickly approaching to recognize a SMACNA Contractor for their efforts to advance both our association and our industry.

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