The Bottom Line, LLC

10/16/2026

Premium Tax Credit Repayment Cap Eliminated

Clients who underestimated their 2026 income could face a larger tax bill than expected. The IRS and Treasury Department have released proposed regulations that update the premium tax credit (PTC) rules under §36B to reflect changes made by the One Big Beautiful Bill Act (OBBBA). The biggest change: starting with 2026 returns, the repayment caps in former §36B(f)(2)(B) no longer apply, so taxpayers must pay back every dollar of excess advance PTC (APTC).

The enhanced subsidies have expired, and the 400% federal poverty line limit is back, so self-employed clients, early retirees and anyone with uneven income have the most at stake. The proposal also covers the PTC consequences of failing to meet Medicaid community engagement requirements, limits for certain lawfully present immigrants beginning in 2027 and stricter Marketplace verification in 2028.

Report income changes to the Marketplace now, and review any updates to Form 1095-A, Health Insurance Marketplace Statement, and its instructions before filing season.

08/30/2026

There’s something special about this time of year in Toledo.

The weather starts to change, Friday night lights come on, college football returns, and communities across Northwest Ohio come together to cheer for their teams. Football season is finally here—and whether you’re a lifelong fan or just enjoy the excitement of game day, there’s a lot about football that can teach us about running a successful business.

https://www.btm-line.com/post/four-quarters-one-winning-strategy-why-business-owners-should-treat-tax-planning-like-football

07/28/2026

Fall = fresh routines and smart planning. Our new post explains why back-to-school season is the perfect moment for mid-year tax strategy — for families and small businesses alike. Read quick, actionable tips to reduce stress and get ahead before year-end. https://wix.to/LOURrLO

Every late summer and early autumn, households and small businesses go through the familiar rituals: checking off supply lists, adjusting to new routines, and preparing for the months ahead.Whether you’re buying notebooks for high schoolers, sending off a college freshman, or managing your own bus...

07/21/2026

What can a backyard BBQ teach you about running better finances? 🔥🍗 In our latest blog post, Nate Eberly breaks down how the same organization and prep that make a summer grill successful apply to accounting — from sorting priorities to keeping things cool under pressure. Read the full post and get practical takeaways you can use today: https://wix.to/heJnQ0H

07/12/2026

https://jobs.gusto.com/postings/the-bottom-line-llc-accountant-a50e6312-9f4a-4c0f-9bb7-d5f3e8586008

About Us: We are a growing local CPA led accounting, taxation, and consulting firm located in Toledo, Ohio. We hold close to us our core values: Protect the Team, Learning Environment, Family Friendly, We are as Good as Anybody, Empowerment, and Positivity.

07/02/2026

Happy 250th Birthday, America! Wishing You a Safe and Happy 4th of July Weekend

As we head into the upcoming holiday weekend, all of us at The Bottom Line want to take a moment to wish you, your families, and your friends a spectacular Independence Day!

This year’s Fourth of July is an extra special milestone as our nation celebrates its Semiquincentennial—250 years of independence, innovation, and community. It’s a remarkable moment to reflect on our shared history and look forward to a bright future.

Whether you are firing up the grill, heading to a local parade, or settling in for a brilliant fireworks display, we hope your weekend is filled with great company and well-deserved relaxation.

🎇 A Quick Reminder for the Holiday Weekend:
Holiday Closure: In observance of Independence Day, our office will be closed on Friday, July 3rd, so our team can celebrate with their loved ones. We will reopen with regular business hours on Monday, July 6th.

Stay Safe: If your plans include fireworks, travel, or time on the water, please stay safe and look out for one another.

Thank you for allowing us to be a part of your journey and for trusting us with your business. We are incredibly grateful for your continued partnership.
Have a fantastic, safe, and happy 4th of July!

Warmest regards,
The Team at The Bottom Line

05/25/2026

04/16/2026

Thank you! 🙏