Tax, Accounting and Advisory Insights | Brinker Simpson

Recording Available: OBBBA for Businesses

Written by Brinker Simpson & Company | 8/18/25, 3:51 PM

Thank you to everyone who registered for and joined us for our latest webinar, “Tax Reform 2025: Business Tax Transformed, Inside the Impact of the One Big Beautiful Bill.” We appreciate your participation and hope the session provided useful insights into the changes ahead.


For those who couldn’t attend live,  or for anyone who would like to revisit the discussion, we’re pleased to share the resources from the session below:


Download the Slide Deck


Watch the Webinar Recording


During the presentation, our team highlighted the most significant business and corporate tax implications of the legislation, breaking down what CFOs, business owners, and advisors need to know now to plan ahead.

Key business provisions at a glance

Here are some of the OBBBA changes most relevant to business owners and finance leaders:

  • QBI deduction: The 20% qualified business income deduction for pass-through entities and sole proprietorships is now permanent and expanded.
  • Bonus depreciation: 100% bonus depreciation is permanent for qualified new and used assets acquired after January 19, 2025.
  • Section 179: The expensing limit increases to $2.5 million, with a $4 million phaseout threshold for 2025, adjusted for inflation going forward.
  • Qualified production property: A new 100% deduction applies to qualified property placed in service after July 4, 2025, and before 2031.
  • Research and experimentation: Domestic R&E expenses can be deducted immediately again, retroactive to 2022 for eligible small businesses.
  • Business interest: The deduction cap increases because depreciation, amortization and depletion are excluded from adjusted taxable income.
  • Clean energy incentives: Several business incentives are eliminated, including the commercial clean vehicle credit and the Sec. 179D deduction.

The recording and slide deck walk through these changes in more detail, including planning considerations for the year ahead.

What’s Next?
This webinar series is just getting started. With tax reform continuing to evolve, we will host additional sessions to keep you informed on both individual and business impacts. Be sure to check your inbox for updates on the next event.

If you have any questions about how these changes may affect your business or would like to discuss tax strategies in greater detail, don’t hesitate to contact our team. We’re here to help you prepare with confidence.

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