Navigating the New Landscape of Charitable Contribution Deductions: Critical Changes for 2026 and Beyond
By Jessica I. Marschall, CPA President & CEO, MAS LLC December 2025 Executive Summary The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduces fundamental changes to charitable contribution deductions effective January 1, 2026. These provisions create a complex interplay of new limitations, permanent extensions, and strategic planning opportunities that […]
Read MoreHigh-Impact Tax Issues Heading Into the 2026 Tax Season
A Strategic Advisory Guide for Sophisticated Taxpayers and Business Owners By Jessica Marschall, CPA, ISA AM President & CEO, MAS LLC | The Green Mission Inc. | Probity Appraisal Group | GM-ESG December 20th, 2025 As the 2026 filing season approaches, the questions being asked by sophisticated taxpayers are no longer about filing thresholds or […]
Read MoreThe IRS at a Breaking Point Part 2: What Taxpayers Need to Know About Automation, Staffing Shortages, and the End of Direct File
Jessica I. Marschall, CPA November 20th, 2025 In recent months, I have seen a sharp increase in clients receiving automatic IRS collection notices, even when their cases were actively being worked, fully documented, or awaiting IRS action. These notices are not the result of taxpayer error. They are the predictable outcome of an agency operating […]
Read MoreVIRGINIA’S ENERGY TRANSFORMATION: TAX, WORKFORCE, AND INFRASTRUCTURE IMPLICATIONS FOR REGIONAL BUSINESS GROWTH
Strategic Insights for MAS LLC Tax Advisory and GM-ESG Clients Jessica I. Marschall, CPA, President and CEO MAS LLC, The Green Mission Inc., GM-ESG and Probity Appraisal Group Virginia stands at the epicenter of a generational energy transformation driven by unprecedented data center expansion, artificial intelligence infrastructure demands, and evolving utility capacity constraints. The November […]
Read MoreThe 50-Year Mortgage Proposal: A False Solution to a Real Crisis
By Jessica I. Marschall, CPAPresident, MAS LLC November 10th, 2025 Understanding the Real Problem First Last week, I published an article examining the unprecedented affordability crisis facing young Americans today. The data was sobering: the median age of first-time homebuyers has climbed to 40 years old, up from 33 in 2021 and 29 in 1981. […]
Read MoreWorker Classification & 1099 Compliance Guide
Jessica I. Marschall, CPA, ISA AM, October 21st, 2025 Worker Classification: IRS Framework The IRS uses a three-factor test to determine worker status: If you retain the right to control work details, the worker is generally an employee. Key tool: Form SS-8 requests IRS determination. The IRS maintains a searchable database of redacted determinations for […]
Read MoreFinishing Extension Season: Clients and Businesses Face Significantly Rising Healthcare Costs as ACA Premium Tax Credits Near Expiration
Jessica I. Marschall, CPA October 15th, 2025 As we finish extension season, it is clear that our clients and their businesses are not prepared for the significantly rising healthcare costs that are already implemented due to rising costs, but this is especially important if the Affordable Care Act Premium Tax Credits expire. If Congress does […]
Read MoreCritical IRS Guidance for Cryptocurrency Traders: Revenue Ruling 2024-14
Jessica I. Marschall, CPA, ISA AM President & CEO MAS LLC October 10th, 2025 Why This Matters Now Even as the IRS navigates operational challenges and workforce changes, tax law development continues. Revenue Ruling 2024-14, released in October 2024, provides crucial guidance that every cryptocurrency trader and investor needs to understand. While this bulletin also […]
Read MoreHealthcare Tax Policy at a Crossroads: Navigating Premium Increases, Coverage Losses, and Legislative Remedies
By Jessica Irving Marschall, CPA, ISA AMSeptember 5, 2025 Executive Summary The American healthcare landscape faces unprecedented challenges as premium costs surge, Medicaid coverage contracts, and legislative proposals struggle to address mounting inequities in the tax system. Recent data reveals a troubling paradox: while health insurance premiums are projected to increase by 15% in 2026, […]
Read MoreReal Estate Provisions of the One Big Beautiful Bill Act: What Developers, Investors, and Owners Need to Know
Jessica I. Marschall, CPA, ISA AM August 30th, 2025 The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025 as Public Law 119-21, represents the most comprehensive tax overhaul for the real estate industry since the Tax Cuts and Jobs Act of 2017. This legislation permanently extends key TCJA provisions while […]
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