# Tax Strategy Matrix — 2026 Master Reference

> Comprehensive US tax strategy reference covering 23 topics with interactive calculators. All figures reflect 2026 tax year under the One Big Beautiful Bill Act (OBBBA / P.L. 119-21). Educational reference — consult a CPA for implementation.

## Sections

- [Overview](/sections/overview.js): Tax brackets, marginal vs effective rates, AGI flow, four pillars of tax reduction, the two systems (employee vs business), velocity of money
- [Tax Calculator](/sections/taxcalc.js): Personal federal income tax calculator with bracket breakdown, FICA, self-employment tax, NIIT, child tax credits, and QBI deduction
- [Business Calculator](/sections/bizcalc.js): Entity comparison (Sole Prop vs S-Corp vs C-Corp), salary optimization, strategy stacking, QBI W-2 wage limitation, real-time FICA math
- [Entity Structuring](/sections/structuring.js): S-Corp election mechanics, SE tax mitigation via salary/distribution split, entity selection flowchart, reasonable compensation rules
- [Deductions](/sections/deductions.js): Lifestyle integration strategies, heavy vehicle Section 179 deduction, home office, travel, meals, equipment, Augusta Rule, documentation requirements
- [Depreciation](/sections/depreciation.js): MACRS schedules, Section 179 expensing ($2.5M limit), 100% bonus depreciation (permanent under OBBBA), cost recovery periods by asset class
- [Real Estate](/sections/realestate.js): Cost segregation, REPS status, STR loophole, 1031 exchanges, passive loss rules, bonus depreciation on rental properties, Opportunity Zones
- [Retirement](/sections/retirement.js): 401(k), Mega Backdoor Roth, cash balance plans, SEP/SIMPLE IRAs, HSA triple-tax advantage, solo 401(k), defined benefit plans
- [Health & Insurance](/sections/healthcare.js): HSA limits and strategies, Section 105 HRA, ICHRA, self-employed health insurance deduction, FSA, qualified small employer HRA
- [Wealth & Family](/sections/wealth.js): Augusta Rule (Section 280A), hiring your children, family income shifting, kiddie tax rules, family management companies, gift strategies
- [Estate Planning](/sections/estate.js): $15M estate exemption (permanent, indexed), stepped-up basis, annual gift exclusion ($19k), dynasty trusts, GRATs, spousal portability
- [Charitable Giving](/sections/charitable.js): Donor-advised funds, qualified charitable distributions (QCDs), appreciated asset donations, CRTs, bunching strategy, private foundations
- [Equity Comp](/sections/compensation.js): 83(b) election, ISO vs NSO stock options, RSU taxation, QSBS Section 1202 ($15M exclusion), ESPP, deferred compensation
- [Tax Credits](/sections/credits.js): R&D credit, Child Tax Credit ($2,200), energy credits, EV credits, historic rehabilitation, Work Opportunity Tax Credit, credits vs deductions
- [Income Shifting](/sections/income.js): QSBS Section 1202 deep-dive, installment sales, Opportunity Zones, charitable remainder trusts, income timing strategies, gain exclusion stacking
- [International](/sections/international.js): FEIE ($133,500), Puerto Rico Act 60, foreign tax credits, GILTI, Subpart F, treaty benefits, expat tax planning, territorial taxation
- [Advanced Structures](/sections/advanced.js): Multi-entity layering, Wyoming holding LLCs, revocable/irrevocable trusts, GRATs, IDGTs, asset protection, dynasty trust structures
- [Tax Stacking](/sections/stacking.js): Combining multiple strategies for multiplicative savings — REPS mega-stack, S-Corp + retirement + real estate combos, reducing effective rates to single digits
- [Agricultural](/sections/agricultural.js): Agricultural use reclassification for property tax reduction (up to 99%), livestock strategies, state-by-state requirements, beekeeping, vineyards
- [Crypto & Digital](/sections/crypto.js): Crypto tax-loss harvesting, wash sale exemption, NFT collectible rates, mining deductions, DeFi taxation, reporting requirements, HIFO accounting
- [Safe Harbors & Audit](/sections/safeharbors.js): De minimis safe harbor, repair regulations, audit statistics, penalty abatement, statute of limitations, Tax Court rulings, IRS procedures
- [Niche & Industry](/sections/niche.js): Film/TV credits, historic rehabilitation, New Markets Tax Credit, aircraft depreciation, cannabis 280E, athlete/physician/SaaS-specific strategies
- [Legislation](/sections/legislation.js): One Big Beautiful Bill Act (P.L. 119-21) provisions, permanent TCJA extensions, new deductions, SALT cap changes, sunset schedules, $4.5T net tax cuts

## Key Facts (2026 Tax Year)

- Federal brackets: 10/12/22/24/32/35/37% (permanent under OBBBA)
- Standard deduction: $16,100 single / $32,200 MFJ
- Estate exemption: $15,000,000 per person (permanent, indexed)
- Section 179: $2,500,000 (phase-out at $4,000,000)
- 100% Bonus Depreciation: permanent (property after 1/19/2025)
- QBI deduction (Section 199A): 20%, permanent
- QSBS (Section 1202): $15M exclusion, $75M asset cap
- Child Tax Credit: $2,200 per child (indexed)
- HSA: $4,400 individual / $8,800 family
- FEIE: ~$133,500 (indexed)
- S-Corp: splits income into salary (FICA) + distributions (no FICA)
- SALT cap: $40,000 (reverts to $10k in 2030)

## Optional

- [Full JSON API](/api/sections.json): All section content as structured JSON
- [Arabic Version]: Toggle language in sidebar (العربية)