Pathfinding Consultants

Pathfinding Consultants For the last few years, the California PTE elective tax has been one of the most valuable tax moves available to pass-through business owners. It let an S corporation or partnership pay California tax at the entity level and, in doing so, work around the federal cap on state and local tax deductions. In 2026, the rules changed in two important ways, and both matter for whether the election still makes sense for your business. This guide explains how th