State Taxation of Pass-Through Entities: 2025 Update

NEWS & INSIGHTS State Taxation of Pass-Through Entities: 2025 ABA Update Pass-through entities (PTEs) have long been a critical component of the U.S. tax system, providing business owners with flexibility in structuring their tax liabilities. However, recent state-level legislative and administrative changes, as well as federal developments, continue to shape the taxation of these entities. […]

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