Charitable Giving in 2026: How the One Big Beautiful Bill Act Reshapes the Rules for Donors
What individuals, corporations, and nonprofit partners need to know about the new deduction landscape, and the federal scholarship tax credit arriving in 2027 Jessica Irving Marschall, CPA By Jessica I. Marschall, CPA, ISA AM | President and CEO, The Green Mission Inc. ~ GM-ESG ~ Probity Appraisal Group ~ MAS LLC | August 2026 The […]
Read MoreThe One Big Beautiful Bill Act in 2026: A Comprehensive Guide to the Provisions Taking Effect This Year
A detailed guide to the major individual, business, benefits, and international changes now in force, and what taxpayers should do about them By Jessica I. Marschall, CPA | President and CEO, Marschall Accounting Services LLC | August 2026 The One Big Beautiful Bill Act, enacted as Public Law 119-21 on July 4, 2025, changed more […]
Read MoreEQUITY COMPENSATION
ESPP, ISO, RSU, and SAFEs A Comprehensive Guide to Tax Implications, Advantages, and Strategic Applications By Jessica Marschall, CPA, ISA AM President & CEO, MAS LLC | The Green Mission Inc. | Probity Appraisal Group | GM-ESG January 2026 Introduction Equity compensation has become a cornerstone of modern employee benefits, particularly in technology, startup, and […]
Read More2025 Year-End Tax Strategy
Critical Deadlines and One Big Beautiful Bill Act Integration Jessica I. Marschall, CPA, ISA AM | December 31, 2025 Executive Summary The final day of the calendar year represents a critical juncture for federal tax compliance and optimization. Following the enactment of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, as Public […]
Read MoreNavigating 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 MoreFrom Tax Code to Deconstruction Sites: Building Solutions to America’s Housing Crisis
By Jessica I. Marschall, CPA, ISA AMNovember 23, 2025 Finding Hope in the Intersection of Tax Policy and Climate Action After 26 years navigating the labyrinthine corridors of federal tax policy and six years elbow-deep in deconstructed buildings across America, I have discovered something remarkable: the same 76,000 pages of tax code (including tax memos, […]
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 MoreThe Mortgage Interest Deduction Is Not a Strategy: Understanding Schedule A Before Taking on More Debt
By Jessica I. Marschall, CPAPresident & CEO, MAS LLC November 17th, 2025 Many taxpayers are encouraged by lenders, realtors, and even well-meaning friends to take on extremely high mortgage principal balances because the interest is “deductible.” This advice ignores how Schedule A actually works, the statutory limits on deductible mortgage interest, and the reality that […]
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 MoreOBBBA: What the Latest Guidance Means for Individuals, Businesses, and Payroll in 2025–2026
Jessica I. Marschall, CPA, ISA AM August 13th, 2025 Executive summary. Treasury and the IRS have started to roll out operational guidance for the One Big Beautiful Bill Act (OBBBA). For Tax Year 2025, the government is not changing individual information returns or federal withholding tables; most practical form changes are being pushed to 2026. […]
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