US Business Tax Planning Tips 2025 - 2026 (5 key year-end tax strategies) скачать в хорошем качестве

US Business Tax Planning Tips 2025 - 2026 (5 key year-end tax strategies)

As the end of the 2025 tax year approaches, U.S. business owners face a crucial window for strategic tax planning. Recent legislative changes, particularly the One Big Beautiful Bill Act (OBBBA) signed into law in July 2025, have introduced significant, permanent shifts to key tax provisions, making year-end review and action more vital than ever. The primary goal of effective year-end tax planning is to actively manage taxable income by either accelerating deductions into the current year (2025) or deferring income into the next (2026), all while utilizing newly enhanced credits and expensing provisions. 1. Maximize Capital Investment Deductions via Section 179 and Bonus Depreciation 2. Strategic Timing of Income and Expenses 3. Utilize Enhanced Research & Development (R&D) Expensing 4. Maximize Tax-Advantaged Retirement Contributions 5. Review and Claim Available Business Tax Credits The confluence of permanent changes and enhanced limits resulting from the OBBBA, along with the typical year-end strategies of timing expenses and income, creates a highly dynamic environment for 2025 tax planning. Business leaders should not rely solely on their accounting systems but must engage with their tax professionals immediately to model the impact of these changes. Taking timely action now—especially regarding major capital expenditures, R&E activities, and retirement funding—will ensure maximum tax efficiency and a strong financial footing as you transition into 2026. It is always strongly recommended that you retain the services of tax professionals (accountants and lawyers) as to your specific tax matters. Although I previously practiced law in New York City, and continue to be intrigued by US taxes, my tax law practice is now focused on Canadian tax matters, including cross-border Canada-USA taxes and international taxes involving Canada, with more information available at http://www.lawtax.ca and https://www.canadabusinesslawyer.com. Thank you. #businesstax #taxplanning #taxtips