
December 28, 2025

The OBBB timeline shows which tax provisions expire between 2025 and 2028 and which rules remain permanent, affecting future tax planning.

Real estate investor tax strategies are changing in 2025 as updates to SALT limits, Section 199A, and depreciation rules affect taxable income.

Small manufacturer tax strategy updates for 2025 explain how bonus depreciation, R&D expensing, and Section 199A can reduce manufacturing tax bills.

Stacking OBBB deductions is allowed under the One Big Beautiful Bill, but income limits and documentation rules apply for the 2025 tax year.

The FairTax Act of 2025 would replace income tax with a national sales tax. High earners qualify for the rebate but may still face higher taxes.

Prepare now for stricter IRS rules on bookkeeping for capital gains. Learn what records small businesses must keep to avoid audits and protect deductions.