What Is the “Big Beautiful Bill”?

In 2025, Congress passed the One Big Beautiful Bill Act (OBBBA), a sweeping tax and policy package aimed at extending, modifying, and making permanent many of the provisions from the 2017 Tax Cuts and Jobs Act (TCJA) — along with new reforms. While broad in scope, its tax-related changes are especially relevant for business owners.

Key Tax Reforms for Business Owners

• Permanent individual income tax rate reductions, preventing scheduled increases for many pass-through business owners.
• Enhanced and solidified small business (pass-through) deductions under Section 199A / Qualified Business Income (QBI).
• Doubled Section 179 expensing cap — allowing more equipment costs to be written off in the year of purchase.
• Reinstated and permanent 100% bonus depreciation on qualified assets.
• Clarified limitations such as “excess business loss” for noncorporate taxpayers.

These updates aim to provide stability, stronger deductions, and greater incentives for growth and reinvestment.

How the Bill Helps Businesses of All Sizes

Small Businesses

• 20% QBI deduction preserved and enhanced — reducing taxable income.
• More generous expensing — Section 179 and bonus depreciation help reinvestment.
• Permanent tax rate reductions — reducing future tax uncertainty.
• Improved cash flow — allowing for better hiring, reinvestment, and planning.

Medium-Sized Businesses

• Capital investment incentives — faster deductions on upgrades and tech.
• Predictable tax strategy — enabling long-term planning without fear of rate hikes.
• Scaling advantage — expanded deduction limits support higher revenue growth.

Large Businesses

• Greater certainty in corporate tax policy.
• Capital expenditure incentives — rapid write-offs for large-scale investments.
• Competitive landscape shifts — more vitality in smaller firms requires adaptability.

Practical Steps to Leverage the Big Beautiful Bill

• Review entity structure — ensure filings maximize QBI deductions.
• Time capital purchases — accelerate purchases to benefit from new rules.
• Strategically shift income and expenses — optimize for marginal rate benefits.
• Update cash flow forecasts — invest surplus cash where strategic.
• Understand excess business loss rules — to avoid deduction missteps.
• Partner with your CPA — for compliance and strategic application of new rules.
• Leverage financing — tax relief may support strategic borrowing.
• Stay updated — IRS guidance and clarifications will follow.

Why the Big Beautiful Bill Matters

The OBBBA creates new opportunities for businesses to grow, save, and thrive. It stabilizes tax policy, improves deductions for pass-through businesses, and makes major equipment and capital investments more financially feasible.

Whether you’re a small business owner or run a large corporation, these reforms equip you with the tools to retain more capital, reduce uncertainty, and confidently scale your operations.

Partner with Experts

If you’re a business owner ready to turn these reforms into real financial advantages, don’t go it alone. Contact Corporate Capital, Inc. today to ensure you’re set up to benefit fully from the Big Beautiful Bill.

Visit www.corpcapinc.com or call 855-371-0070 to get started.