The IRS loves to tell you your business is not real and therefore your deductions are not allowqed to exceed your income.
Hobby loss rules: https://www.irs.gov/newsroom/hobby-or-business-heres-what-to-know-about-that-side-hustle

South Dakota wants contractors to pay use tax on all equipment brought into the state. https://www.bradley.com/-/media/files/insights/publications/2024/06/ellingson-petition.pdf?rev=8c1359febb814be394dbc92a09b2e24d&hash=8E1557FAAD0E7E56DCBFA1285AEE727A

The IRS plans to offer settlement terms to participants of syndicated conservation easements. I’ve consistently stated that if a tax plan needs a sales representative it’s going to end up being a problem.
https://www.thetaxadviser.com/news/2024/jun/settlement-offers-to-be-sent-on-syndicated-conservation-easements.html

It’s unbearably hot.
https://www.cdc.gov/extreme-heat/prevention/index.html