Surgent's Top Business Tax Planning Strategies

Business strategies for 2025 are based on important tax changes made in the One Big Beautiful Bill Act (OBBBA). There are a number of important business tax changes that can be used to develop tax planning strategies that have great advantages for businesses and their owners. This program covers many important business tax changes and the implications for tax planning founded on them.

Accounting and finance professionals who anticipate advising business clients in 2025 regarding strategies to reduce or eliminate federal income taxation

• Alert business clients to legislative changes enacted in 2025 that would impact them
• Advise business owner clients on adopting tax planning strategies that would reduce their tax liability for 2025 and later

• Lower marginal tax rates made permanent
• New, more generous depreciation rules for bonus and Section 179
• Qualified production property and bonus depreciation
• Full expensing of domestic research and experimental expenditures
• Rev. Proc. 2025-28 and options for small taxpayers
• Taking advantage of the QBI deduction
• Taking advantage of the SALT cap and the pass-through entity tax
• Form 1099 reporting changes
• Deducting business interest and business losses
• Taking advantage of the new Section 1202 tax regime

A basic understanding of the tax rules relating to individual income tax