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#tax-credits

Tax Credits

Federal and state tax credits to reduce your tax bill dollar for dollar

Вашият бизнес не е пенсионен план: Защо 34% от собствениците не спестяват нищо и как да го поправите през 2026 г.

34% от собствениците на малък бизнес в САЩ нямат пенсионен план, а повече от 80% от нетното богатство на типичния собственик е вложено в бизнеса. Това ръководство сравнява SEP IRA, Solo 401(k) и SIMPLE IRA при лимитите за 2026 г. ($72,000, $24,500 отсрочка, $17,000), обяснява кредитите по SECURE 2.0 на стойност до $5,000 годишно за три години и дава пет стъпки за започване на спестяване още това тримесечие.

Зависимата грижа FSA получи първото си увеличение за 40 години: Какво означава новият лимит от $7,500 за вашия бизнес

Лимитът на FSA за зависима грижа в САЩ се повишава до $7,500 за план-години след 2025 г. — какво трябва да променят федералните работодатели и служители.

PLESAs за малкия бизнес: Как пенсионно обвързаните спестовни сметки за спешни случаи работят през 2026 г.

PLESA е Roth спестовна сметка за спешни случаи, вградена в 401(k), с таван от 2500 щатски долара, с тегления без данъци и такси, които служителите могат да правят всеки месец. Това ръководство обхваща как работят пенсионно обвързаните спестовни сметки за спешни случаи по SECURE 2.0 за малкия бизнес — правилата за вноски, особеността при съвпадение (match), контролният списък за съответствие и дали си струва да добавите такава през 2026 г.

Kentucky HB 185: How the New Occupational License Predetermination Law Affects Small Business Hiring

Kentucky's HB 185, in effect statewide since July 15, 2026, lets applicants with a conviction history request a binding predetermination from a licensing board before paying for training, and bars boards from treating any felony as automatically disqualifying — a change that directly affects the labor pool for small businesses hiring cosmetologists, HVAC techs, real estate agents, and other licensed trades.

The Self-Employed Health Insurance Deduction in 2026: Navigating the Return of the ACA Subsidy Cliff

The enhanced ACA premium tax credits expired January 1, 2026, restoring the 400% FPL subsidy cliff — about $60,240 for a single filer — and roughly doubling net premiums for the average subsidized enrollee. Here's how self-employed workers can use the 100% above-the-line health insurance deduction, Form 7206, HSA contributions ($4,400 individual / $8,750 family), and MAGI timing strategies to soften the hit.

You Missed the July 4 Solar Deadline. Here's What's Actually Left of the Business Tax Credit

Businesses that missed the July 4, 2026 begin-construction deadline can still claim the 30% Section 48E solar credit — but only if the system is placed in service by December 31, 2027, with no partial credit after. Covers the under-1 MW prevailing-wage exemption, domestic content and energy community adders, MACRS plus 100% bonus depreciation, selling the credit under Section 6418, and the 10-year FEOC clawback risk.

The SECURE 2.0 Startup 401(k) Tax Credit: How to Claim Up to $15,000 for Launching a Retirement Plan

SECURE 2.0 gives small employers three stackable federal tax credits for starting a retirement plan — up to $5,000 per year for three years in startup costs, up to $1,000 per eligible employee in contribution credits, and a flat $500 per year for auto-enrollment — all claimed on IRS Form 8881. Here's who qualifies, how the five-year phasedown works, and how the credits compare against state auto-IRA mandates in 2026.

2027 ACA Premium Tax Credit Percentages: What Rev. Proc. 2026-26 Means for the Self-Employed and Small Employers

IRS Revenue Procedure 2026-26 sets the 2027 ACA employer affordability threshold at 10.22% and updates the premium tax credit applicable percentage table (2.15%–10.22% of household income by federal poverty line bracket). Here is how the new numbers — and a quiet premium-growth methodology change — affect self-employed marketplace buyers and small employers.

Connecticut's New R&D Tax Credit for LLCs and S Corps: What Public Act 26-68 Means for Small Businesses

Connecticut's Public Act 26-68, signed May 26, 2026, gives pass-through entities — LLCs, S corps, and partnerships with gross income under $70 million — a 6% R&D tax credit for the first time, refundable at 65% (90% for biotech), capped at $1.5 million per business and $25 million statewide, and claimed through a DECD voucher within 90 days of year-end.

New Hampshire's HB 1433 Child Care Tax Credit: What Employers Can Claim Against BPT and BET

New Hampshire's HB 1433, signed July 9, 2026, creates a Child Day Care Creation Tax Credit worth 50% of qualifying costs against the Business Profits Tax and Business Enterprise Tax, capped at $5 million statewide with a four-year carryforward. Here is who qualifies under the 12-slot rule, how it differs from HB 1634, and what to track before 2028 filings.