Simply Tax Episode 15 – Tax Reform for Health Care Providers

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Part of the TCJA Series

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Our Tax Cuts and Jobs Act (TCJA) series continues as guest Brian Todd sits down with host Damien Martin to discuss what the new tax law means for health care providers. Here’s what they cover:

  • Changes with unrelated trade or business activities @ 1:41
  • What the fringe benefit changes mean for taxable and tax-exempt organizations @ 4:25
  • New excise tax on excess tax-exempt organization executive compensation @ 8:38
  • A look at how various TCJA provisions will affect health care organizations
    • Tax rate changes @ 12:34
    • New pass-through business deduction @ 13:50
    • Loss limitations @ 15:13
    • Cost recovery provisions @ 16:53
    • Limitation on deduction for net business interest expense @ 18:12
    • Use of the cash method of accounting @ 20:06
  • Use of a wholly owned C corporation in response to changes to the siloing rules @ 22:03

Brian Todd is a tax specialist in BKD’s National Health Care Group and serves as the tax representative on the firm’s six-member health care committee. He has experience providing tax services to both for-profit and not-for-profit health care organizations and regularly assists not-for-profit agencies with navigating complex tax issues.

Connect with Brian on LinkedIn

Article:  Top Five Tax Reform Provisions Affecting Tax-Exempt Health Care Providers




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