2026 Tax Guide
- Published
- Mar 27, 2026
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Opportunities and complexity: offering insights and explanations
We entered 2025 in a state of uncertainty. Many provisions of the Tax Cuts and Jobs Act were slated to expire at the end of the year, including:
- Lower tax brackets,
- Increased standard deduction,
- Qualified business income deduction,
- Doubled estate tax deduction,
- Qualified opportunity zones,
- Restriction of state and local tax deduction to $10,000, and
- Disallowance of many itemized deductions.
With the enactment of the One Big Beautiful Bill Act (OBBBA) in 2025, most of these provisions have now been extended or made permanent.
The OBBBA also introduced several new provisions that create both planning opportunities and complexities, making a thorough review of your tax strategy more important than ever. All major tax law changes through February 2026, including the key provisions of the OBBBA, have been incorporated into this guide.
EisnerAmper’s Tax Guide is designed to help you better understand how these developments may affect your personal, small business, and estate planning decisions. We’ve distilled complex tax legislation into practical, actionable insights and provided you with clear explanations, helpful summaries, charts, examples, and planning considerations you can consider immediately.
While our guide provides you with a comprehensive overview, it’s intended as a starting point. I encourage you to connect with our team and discuss ideas before implementing any strategies. Your situation is unique, and we can develop a plan that best supports your goals.
As always, reach out to our team with any specific questions.
Sarah Adkisson
Editor-in-Chief
Director of Tax Publications
