In conjunction with the AICPA Spring Council meeting in Washington, D.C., NESCPA leaders visited Nebraska’s congressional delegation on Capitol Hill to discuss pressing issues affecting the profession, including a number of bills related to tax policy and workforce. The visits mainly focused on preserving the pass-through entity tax (PTET) deduction, offering certainty and fairness during disasters, expanding the use of 529 savings plans, and recognizing accounting as a STEM (science, technology, engineering, and mathematics) profession.

Attending this year’s trip were Society Chairman Brian Klintworth of HBE LLP in Lincoln, Society Chairman-Elect Jodi Eckhout of Woods & Durham Chartered CPAs in Holdrege, and Society Board member, Past Chairman, and AIPCA Elected Representative Lori Egger of CyncHealth in La Vista.

Thanks to the advocacy and outreach by these Nebraska Society of CPAs volunteers, many other state CPA societies throughout the country, and our partners at the AICPA, the accounting profession secured three significant legislative victories in 2025:

• retention of the PTET deduction for state and local taxes (SALT),
• disaster legislation allowing state disaster declarations to trigger IRS tax relief, and
• enhancements to 529 education savings plans.

These issues represent three of the four issues that state societies took to our elected officials in Congress during this year’s AICPA Spring Council meeting. The AICPA Council is the governing body of the AICPA and is comprised of approximately 265 members and representatives from every state and U.S. territory.

Preserving the PTET Deduction

One of the most impactful wins this year at the federal level was the retention of the PTET deduction for all pass-through entities. Following the release of both the House and Senate versions of the budget reconciliation bill (H.R. 1), the accounting profession—as well as many other service-based professions (e.g., dentists, doctors, lawyers, nurses, veterinarians)—faced a very real threat of having the critical PTET deduction for state and local taxes (SALT) curtailed or eliminated entirely, which would have resulted in a much higher tax burden for millions of pass-through entities, which make up the vast majority of businesses.

State CPA societies joined together with our partners at the AICPA to engage in persistent outreach to members of Congress advocating for the retention of the PTET deduction for all pass-throughs. As a result, the provision was removed from the final bill before being signed by the President—a huge victory for the accounting profession. 

Accelerating Disaster Tax Relief

Another Spring Council issue that state societies advocated for on the Hill addressed a critical gap in current law where filing and payment relief from the IRS could only come after a federal disaster declaration. The delay between the occurrence of a disaster and the federal disaster declaration—which could be days, or even weeks after a disaster—left disaster victims in limbo during an already difficult situation. This problem is exacerbated when disasters strike around filing deadlines. 

With our help, the Filing Relief for Natural Disasters Act (H.R. 517) was passed unanimously in both chambers of Congress, empowering the IRS to extend tax filing and payment relief to taxpayers immediately following a state disaster declaration, rather than waiting for a federal designation. 

Expanding 529 Plans

Included in the One Big Beautiful Bill Act (H.R. 1), which was passed by Congress and signed by the President, was the expansion of the use of 529 education savings accounts to include fees and expenses required to obtain or maintain recognized post-secondary credentials, including professional credentials and certifications. This provides professionals, including those who are pursuing a CPA license, with greater financial flexibility as they decide how best to pay for the requirements associated with obtaining a license.

This has been a long-standing priority for the accounting profession, and its inclusion in the new tax law is a direct result of the hard work by our members and our partners. 

From improving state-level tax administration to accelerating disaster tax relief to expanding education savings, these legislative wins underscore the accounting profession’s effectiveness in shaping tax policy that benefits both practitioners and the public. Moving forward, we will continue to advocate for accounting as part of a well-rounded STEM educational experience, as well as work on other efforts involving AI in the profession, the longer-term fiscal picture of the U.S., professional licensing, and more.

As an NESCPA member, know that your voice matters—and the Nebraska Society of CPAs will make sure it is heard.