USA
U.S. immigration policy tracker covering executive actions, congressional legislation, state-level laws, and federal agency updates from USCIS, ICE, CBP, and the Department of State.
Understanding Qualified Trade or Business Under Section 199A and SSTBs
Section 199A allows a QBI deduction for pass-through and qualifying rental income if the activity is a Section 162 trade or business (profit motive, regularity). SSTBs may be limited above…
QBI and 199A: Why Certain Employee Services Never Qualify
Employee services are excluded from QBI under Section 199A; wages cannot generate the 20% deduction. A three-year presumption…
Section 199A: Plan for the 2025 QBI Deduction Sunset
Section 199A offers up to a 20% deduction on qualified business income and certain dividends for noncorporate taxpayers…
Does rental real estate qualify as a trade for QBI under 199A?
Revenue Procedure 2019-38’s safe harbor lets eligible landlords claim the Section 199A QBI deduction by meeting ownership, separate-records,…
Trump migration crackdown expands as US immigration dept hires armed agents
A September 5, 2025 final rule lets USCIS hire armed special agents with warrant and arrest powers, effective…
Conservatives Push ‘Make Call Centers American Again’ Reflecting Visa, Outsourcing Debates
Tighter 2025 visa interview rules ended broad Dropbox renewals and require more in‑person interviews for H‑1B, L‑1, F‑1,…
Who Pays a 50% U.S. Tariff on Indian Goods and Why It Matters
Legally paid by U.S. importers, a 50% tariff on Indian goods would economically burden consumers and Indian exporters,…
Trump Pushes Major H-1B Overhaul: Cap-Exempt Revisions and New Wage-Based System
A comprehensive H-1B overhaul tightens specialty-occupation rules, narrows cap-exempt eligibility, and shifts to a wage-weighted selection by FY2027,…
Germany and UAE emerge as top picks for Indian students in 2024–25, overtaking US/Canada
upGrad’s TNE Report finds Indian students shifting toward Germany and the UAE for 2024–25, driven by affordability, clear…
Understanding Casualty and Theft Deductions Under TCJA for Federally Declared Disasters
From 2018–2025, personal casualty or theft deductions generally require a federally declared disaster; qualified disasters use a $500…