Acena Blog - Industry Insight From Our Tax Experts

As it Stands Now:  Key Business Tax Changes in the 2025 “One, Big, Beautiful Bill”

Written by Amitav Chowdhury, Real Estate Tax Consultant | May 16, 2025 7:26:03 PM

 

As your trusted advisors at Acena Consulting, we’re committed to helping you confidently navigate the major tax changes proposed in the 2025 “One, Big, Beautiful Bill.” We understand that every business is unique, so we focus on how these updates impact your specific situation and how you can leverage them for growth and efficiency. As it Stands Now is our timely update to potential changes in tax law that will affect your business!

Bonus Depreciation and Full Expensing Extended

To encourage companies to bring manufacturing back to the U.S., bonus depreciation has been reinstated for new properties placed in service after January 19, 2025.

We work closely with you and your CPA to identify which assets qualify and how to maximize your tax savings. Our proactive planning ensures you’re positioned to take full advantage of these opportunities.

Full Expensing for Research and Experimental Costs

If your business invests in innovation, this change is especially valuable. For tax years starting after December 31, 2024,  and before January 1, 2030, you can now fully deduct research and experimental (R&E) costs in the year they’re incurred, instead of amortizing them over several years.

Restoration of Favorable Adjusted Taxable Income for Interest Limitation 

For tax years 2025 - 2029, the definition of Adjusted Taxable Income (ATI) includes depreciation and amortization. This shift increases the ATI threshold, allowing businesses to deduct a greater amount of interest expense. .

 

Estate and Gift Tax Exemption Increased

For business owners planning succession or estate transfers, the lifetime exemption is permanently raised to $15 million per individual (or $30 million for married couples), indexed for inflation. This provides greater flexibility in transferring wealth without immediate tax burdens.

 

Turning Complexity into Opportunity

At Acena Consulting, we believe that understanding and leveraging tax law is a vital part of your business’s success. That’s why we don’t just explain the changes-we partner with you to create personalized, proactive strategies that maximize your deductions and credits while minimizing surprises.

Our commitment is to deliver clear, jargon-free advice that empowers you to make confident decisions. By focusing on your unique goals and challenges, we help you unlock value and position your business for sustainable growth.

Ready to explore how these new tax rules can benefit your business? Contact us today, and let’s work together to turn complexity into your competitive advantage.

Want to learn more about maximizing your tax savings?
Register now for our June Cost Segregation Webinar!

Remember, the tax landscape is always evolving. We’re committed to staying on top of every change and will keep you informed with timely updates as new developments arise. With Acena Consulting by your side, you’ll never face these changes alone-we’re here to guide you every step of the way.