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The Journal is free to read. To receive new essays directly, verify your email through the gate that appears on any article — we send one quarterly digest plus occasional alerts on major tax-law changes. We do not sell or share email addresses, and you can unsubscribe in one click.

Who writes the essays in The KGOB Journal?

Essays are written by KGOB columnists and senior staff writers — Sara Gonzalez, CPA (Tax Strategy), Helena Park (Wealth Strategy), Priya Iyer (Tax Procedure), Marcus Reyes (Multistate Compliance), and Robbie (State of the States). Every essay is research-backed with primary-source citations to congress.gov, IRS publications, Federal Register notices, and state DOR materials.

How often does The Journal publish?

The Journal publishes essays year-round and rolls quarterly issues — The Winter Brief (Q1), The Spring Brief (Q2), The Summer Brief (Q3), and The Year-End Brief (Q4). New essays appear on the index page weekly during active tax legislation cycles.

Can I cite a Journal essay in my own work?

Yes. Every essay includes a citation block at the bottom with the recommended format (Bluebook, APA, Chicago, MLA). All primary sources are linked. For longer-form reprints, contact the firm — we are generally happy to grant permission for academic or professional use.

Are these essays legal or tax advice?

No. The KGOB Journal is editorial commentary and educational analysis. It is research-backed and reflects how the firm thinks about current tax law, but it is not a substitute for engagement-level advice tailored to your specific situation. For implementation, contact KGOB at 1-844-599-3355 to schedule a scoping call.

New York's PTET, Five Years In: The Numbers Behind the Election

New York's Pass-Through Entity Tax turned five in 2026. Codified at NY Tax Law §§860–866 ¹ and effective for tax years beginning on or after January 1, 2021, it was the most consequential SALT-cap workaround in the country, and based on cumulative collections, it remains the largest. Our practice has run hundreds of NY PTET elections since 2021. The numbers behind the program are worth examining, because they tell us something important about both the effectiveness of the workaround and its post-OBBBA future.

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· Verified emails only· Disposable addresses blocked· Unsubscribe in one clickThe KGOB Journal · Est. 2018

New York's PTET, Five Years In: The Numbers Behind the Election

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New York's PTET, Five Years In: The Numbers Behind the Election

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The Journal

The Firm

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