联邦上诉法院裁定,有限责任的有限伙伴,无论其在合伙关系中的作用如何,都有资格享受减税待遇。 A federal appeals court ruled that limited partners with limited liability qualify for a tax break, regardless of their role in the partnership.

2026年1月16日,美国第五巡回上诉法院裁定,根据国家法律负有有限责任的有限伙伴有资格根据IRC第1402(a)(13)节享受自营职业税豁免,而不论其是否参与伙伴关系。 On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit ruled that limited partners with limited liability under state law qualify for the self-employment tax exclusion under IRC Section 1402(a)(13), regardless of their involvement in the partnership. 该决定推翻了以前的IRS和税务法院的立场,即要求有限伙伴必须是被动投资者,而认为只有有限责任才能决定资格。 The decision overturns previous IRS and Tax Court positions that required limited partners to be passive investors, holding instead that limited liability alone determines eligibility. 这项裁决适用于得克萨斯州、路易斯安那州和密西西比州的伙伴关系,提供了明确性和潜在的税收节约,但不影响其他仍实行更严格的标准的线路。 The ruling applies to partnerships in Texas, Louisiana, and Mississippi, providing clarity and potential tax savings, but does not affect other circuits where stricter standards remain in place. IRS可能在2026年3月2日之前要求重审,有关上诉正在其他巡回审理中。 The IRS may seek rehearing by March 2, 2026, and related appeals are pending in other circuits.