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Municipal bonds: Planning for the TCJA sunset: Clients who invest in municipal bonds may require new strategies because of tax changes that lie ahead in 2026.

Authors :
Hammer, Seth
Source :
Journal of Accountancy; Jun2024, Vol. 237 Issue 6, p16-21, 6p
Publication Year :
2024

Abstract

The article focuses on the implications of the Tax Cuts and Jobs Act (TCJA) sunset on municipal bond investments. It explores how the expiration of TCJA provisions after December 31, 2025, could impact investment strategies, tax brackets, and the deductibility of state and local taxes on bond interest. It emphasizes the need for investors and advisers to reevaluate their approaches to municipal bond investing in light of these impending changes.

Details

Language :
English
ISSN :
00218448
Volume :
237
Issue :
6
Database :
Complementary Index
Journal :
Journal of Accountancy
Publication Type :
Periodical
Accession number :
177668895