Some lawyers, accountants, dentists, and other service providers are facing a tax hike from the Republican One Big Beautiful Bill Act, thanks to the interaction of separate provisions that they are lobbying to change as the Senate picks up the legislation.

The problem facing the service providers is a new measure meant to protect the cap on state and local deductions, which was implemented by the 2017 Tax Cuts and Jobs Act, from being bypassed through workarounds used by businesses that file through the individual side of the tax code — also known as “pass-through” businesses.