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Lotus Li
Lotus Li is a CPA who has transformed 20 years of professional experience into building products with a mission to simplifying everyone’s tax journey. She is passionate about bringing cutting-edge AI into the world of tax and finance and is deeply immersed in designing, building, and launching innovative AI-powered tax solutions.
What are the new rules for Qualified Small Business Stock (QSBS) gain exclusion under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) introduces transformative changes to the Qualified Small Business Stock (QSBS) gain exclusion under Section 1202, representing one of the most significant enhancements to this provision since its original enactment.
Are there changes to the Excess Business Loss limitation for non-corporate taxpayers under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) introduces significant modifications to the excess business loss limitation rules under Section 461(l), fundamentally altering the landscape for non-corporate taxpayers who experience business losses.
How does the bill change the treatment of domestic research and development (R&D) expenses under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) introduces transformative changes to the treatment of domestic research and development expenses, representing one of the most significant business tax provisions in the legislation.
What are the new Section 179 expensing limits under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) introduces substantial increases to the Section 179 expensing limits, representing one of the most significant enhancements to this business tax provision in recent years.
What are the new rules for business interest expense deduction under Section 163(j) under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) introduces several significant modifications to the business interest expense deduction rules under Section 163(j), fundamentally altering how businesses calculate their allowable interest deductions and coordinate with other tax provisions.
Is 100% bonus depreciation permanently reinstated, and what property qualifies under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) has indeed permanently reinstated 100% bonus depreciation, representing one of the most significant business tax provisions in the legislation.
Has the Qualified Business Income (QBI) deduction under Section 199A changed, and who is eligible under the One Big Beautiful Bill?
The Qualified Business Income (QBI) deduction under Section 199A has undergone significant modifications through the One Big Beautiful Bill Act (OBBBA), which was signed into law on July 4, 2025.
What are the new rules for electric vehicle (EV) and EV charging station credits under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) represents a dramatic shift in federal electric vehicle policy, implementing comprehensive terminations and restrictions on EV-related tax credits that fundamentally alter the landscape for electric vehicle adoption and charging infrastructure development.
Child Tax Credit under the One Big Beautiful Bill Act (OBBBA): What Tax Pros Need to Know
Explore the latest updates to the Child Tax Credit under the One Big Beautiful Bill Act (OBBBA). Learn how limits, refundability, phase‑outs, and eligibility rules have changed—and what that means for planning clients.
Are there new incentives for fossil fuel production or manufacturing under the One Big Beautiful Bill?
The One Big Beautiful Bill Act (OBBBA) represents a significant policy shift that includes several new incentives and enhancements for fossil fuel production and manufacturing activities.