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Accounting Tips
2025 Tax Law Changes: What the New Bill Means for Your Business

It’s official: the U.S. has passed one of its most significant tax reform bills in recent years — unofficially dubbed the “One Big Beautiful Bill.”

Recently passed through the House and Senate and signed into law, this bill brings forward sweeping tax changes that will affect individuals and business owners starting Tax Year 2025.

At FinSouthern, we work with business owners who don’t just want to stay compliant — they want to plan ahead. So let’s break down what this new law includes, how it impacts your business, and what you should be doing right now to prepare.

A New Chapter for the TCJA

First, a major headline: this bill permanently extends provisions of the 2017 Tax Cuts and Jobs Act (TCJA). That includes the lower personal income tax brackets, the increased standard deduction, and — most importantly for many of our clients — the Qualified Business Income (QBI) deduction.

If you own a pass-through entity (like an LLC, sole proprietorship, or S-Corp), the QBI deduction allows you to deduct up to 20% of your qualified income. This was originally set to expire in 2025, but it’s now here to stay.

This change alone will help many small business owners preserve their current tax savings — but it also makes long-term entity planning more important than ever.

An Updated SALT Deduction Cap

Another notable shift is the increase in the State and Local Tax (SALT) deduction cap, which had been limited to $10,000 since 2018.

While the final cap amount is still being debated, the increase could offer meaningful relief to business owners and high-income individuals in states with higher taxes like New York, California, and New Jersey.

It may not affect everyone — but if you’ve felt the squeeze of the SALT cap over the past few years, this could be a big win for your 2025 tax strategy.

Energy Tax Credits Cut or Phased Out

One of the more controversial components of the bill is its rollback of several clean energy incentives. Tax credits related to electric vehicle purchases, solar installations, and commercial energy efficiency upgrades have been scaled back or eliminated.

If your business was planning to invest in solar, EV fleets, or green infrastructure — this change could affect your ROI. This is the time to re-run projections and assess whether those investments still make financial sense.

New Rules for Tip Income & Overtime Pay

This bill also tightens compliance requirements around tips and overtime taxation, with new thresholds and recordkeeping standards for certain industries.

If you're in the hospitality, food service, or any tip-heavy sector, this means a payroll update is likely on the horizon.

New IRS reporting rules, employer withholding responsibilities, and stricter enforcement will all play a part in 2025. You’ll want to get ahead of this by updating your systems and re-training staff before the year ends.

What This Means for Your Business (And What to Do Now)

The tax landscape is shifting — again — and while some of these changes are helpful, others will require a proactive financial reset.

At a high level, here’s how to prepare:

  • Review your current tax structure. Is your entity type still working for you under the extended TCJA provisions?
  • Re-forecast 2025. Factor in changes to deductions, energy credit loss, and payroll updates.
  • Get a clean set of books by Q3. If you’re not already reviewing monthly reports, now is the time.
  • Schedule a mid-year tax strategy session. Don’t wait until December — that’s reactionary.
  • Update compliance tools. If you run payroll with tip income, make sure your system reflects new IRS standards.

The Bottom Line: Don’t Wait for a Tax Bill to Take Control

Big tax changes always bring two things: confusion and opportunity. The confusion comes from unclear timelines, gray areas in the law, and outdated planning. The opportunity is in getting ahead — not reacting once it’s too late.

At FinSouthern, we help businesses do just that. Whether it’s reviewing your structure, modeling a new forecast, or aligning your tax strategy with growth goals — we make sure you’re not left guessing when the rules change.

📩 Want to know how the 2025 tax law affects your specific business? Let’s build a custom tax plan that works. DM us to connect and follow for more such insights!

Helpful References:

  • IRS Tax Reform Resource Center
  • Congress.gov – Tax Cuts and Jobs Act Summary
  • IRS Energy Credits – Clean Vehicles & Efficiency
  • IRS Tip Reporting Rules