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We have moved!  Please visit us at our new location at 134 Sipe Avenue, Hummelstown, PA 17036.

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We have moved!  Please visit us at our new location at 134 Sipe Avenue, Hummelstown, PA 17036.
  

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We're a Firm with a Unique Personality

We are a reflection of our history. Our firm was founded in 1976 by Brion R. Smoker, who was then joined in 1986 by the late Kevin L. Smith.

Brion and Kevin built a firm focused on providing clients with a higher level of commitment, strong relationships, and quality service. 

That drive and energy has continued and allowed us to serve clients for over 40 years.  Today, we are a full service accounting firm providing cost effective services to businesses and individual clients not only in Central Pennsylvania, but across all borders.

Smoker Smith and Associates, P.C. is a proud member of the Pennsylvania Institute of Certified Public Accountants (PICPA), American Institute of Certified Public Accountants (AICPA), and INPACT International.  Our professionals are active and contributing members of various local and regional professional and communication organizations.

Our heritage has helped us grow into a highly respected firm, one that provides a full range of integrated services. Our heritage continues to guide and sustain us as we work every day to embody our promise of “A Higher Level of Commitment.”

John Peters, President - ACCUWRITE Forms & Systems Inc.

Jori and the Smoker Smith team have been a very valued partner of ACCUWRITE Print + Promo for over 30 years. Jori's expertise on taxes and planning have been invaluable to us for decades. Her recommendations have been spot on and I would personally recommend her and SSA to anyone, large or small. If Jori says she can handle a client and their needs - she can. And beyond her expertise and advise, her availability and personal service is absolutely the best!

- John Peters, President - ACCUWRITE Forms & Systems Inc.

David L. Morgan, DDS, Owner– Dental Associates of Hershey

As our practice has evolved and grown, the expertise of Smoker, Smith and particularly Jori Culp and Brion Smoker has been invaluable. My questions are always addressed promptly and anything I need to change is brought to my attention rather than me needing to inquire about it. Personalized service with top notch expertise.

- David L. Morgan, DDS, Owner - Dental Associates of Hershey

Norman Twain - Norman Twain Productions

I first met Smoker, Smith and Associates, specifically Jori Culp and Dave Reinhart, as a recommendation for somebody in Pennsylvania to do a state incentives certification on a film I was doing. They couldn't have been more precise or more efficient in the work they did for my company, and since that time, not only have we become friends, but have had an excellent working relationship with regard to all of my production companies, tax needs and on various LLCs. We have also been extremely happy in my wife's and my own personal income taxes as well. Additionally, they now represent my daughter and son-in-law as their tax representative. What could be more of a recommendation than entrusting ones daughter to them!

- Norman Twain - Norman Twain Productions

> See all testimonials....



Reminders & Updates

Reminders & Updates

2025 Standard Mileage Rates

Purpose Rates per Mile
   Business 70 cents
   Medical/Moving 21 cents
   Charitable 14 cents

 

2024 Standard Mileage Rates

Purpose Rates per Mile
   Business 67 cents
   Medical/Moving 21 cents
   Charitable 14 cents

 

Check It Out!

Check out the article in PICPA CPA Now by Greg Kashella, published November 2021, Enhanced Financial Statement Disclosures for Small Businesses.

https://www.picpa.org/articles/cpa-now-blog/cpa-now/2021/11/19/financial-statement-disclosure-enhancements-for-small-businesses 

Check out the article in the Central Penn Business Journal, Women Who Lead, March 2019 article featuring our partner Jori Culp

Tax-Related Identity Theft

The IRS combats tax-related identity theft with aggressive strategies of prevention, detection and victim assistance. To find out more about tax-related identity theft call our office or visit https://www.irs.gov/identity-theft-fraud-scams/identity-protection for information and guidance.

Remember that the IRS will never contact you by electronic means. This includes emails, phone calls, text messages, or social media channels. If you are ever in doubt whether contact by someone claiming to be from the IRS is legitimate, call our office first for verification.

 

 

Weekly Tax Brief

Tap into the 20% rehabilitation tax credit for business space improvements

If your business occupies a large space and you’re planning to relocate, expand or renovate in the future, consider the potential benefits of the rehabilitation tax credit. This could be particularly valuable if you’re interested in historic properties.

The credit is equal to 20% of the qualified rehabilitation expenditures (QREs) for a qualified rehabilitated building that’s also a certified historic structure by the National Park Service. A qualified rehabilitated building is a depreciable building that has been placed in service before the beginning of the rehabilitation and is used, after rehabilitation, in business or for the production of income (and not held primarily for sale). Additionally, the building must be “substantially” rehabilitated, which generally requires that the QREs for the rehabilitation exceed the greater of $5,000 or the cost of acquiring the existing building.

Eligible expenses

A QRE is any amount chargeable to capital and incurred in connection with the rehabilitation (including reconstruction) of a qualified rehabilitated building. Qualified rehabilitation expenditures must be for real property (but not land) and can’t include building enlargement or acquisition costs.

The 20% credit is allocated ratably, to each year in the five-year period beginning in the tax year in which the qualified rehabilitated building is placed in service. Thus, the credit allowed in each year of the five years is 4% (20% divided by 5) of the QREs concerning the building. The credit is allowed against both regular federal income tax and alternative minimum tax.

Permanent changes to the credit

The Tax Cuts and Jobs Act, signed at the end of 2017, made some changes to the credit. Specifically, the law:

  • Now requires taxpayers to claim the 20% credit ratably over five years instead of in the year they placed the building into service, and
  • Eliminated the 10% rehabilitation credit for the pre-1936 buildings.

It’s important to note that while many individual tax cuts under the TCJA are set to expire after December 31, 2025, the changes to the rehabilitation tax credit aren’t among them. They’re permanent.

Maximize the tax benefits

Contact us to discuss the technical aspects of the rehabilitation credit. There may also be other federal tax benefits available for the space you’re contemplating. For example, various tax benefits may be available depending on your preferences regarding how a building’s energy needs will be met and where the building will be located. In addition, there may be state or local tax and non-tax subsidies available.

Beyond these preliminary considerations, we can work with you and construction professionals to determine whether a specific available “old” building can be the subject of a rehabilitation that’s both tax-credit-compliant and practical to use. And, if you find a building that you decide to buy (or lease) and rehabilitate, we can help you monitor project costs and substantiate the project’s compliance with the requirements of the credit and any other tax benefits.

© 2025

Physical Address: 134 Sipe Avenue Hummelstown, PA 17036
Mailing Address: PO Box 770 Hershey, PA 17033
Phone: (717) 533-5154  •  Fax:  (717) 533-1442  •  info@smokersmith.com

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