July 21, 2025
One Big Beautiful Bill Business Provisions
TaxTalk4U One Big Beautiful Bill Business Provisions President Trump Singed the OBBBA on July 4th 2025. Breaking Down The “One Big Beautiful Bill Act”: Impact Of New Laws On Tax Planning. Qualified Business Deduction (Section 199A): Bonus Depreciation Section 179 Expensing, Limits Charitable Deductions, increase in threshold for information report 1099K, 1900-NEC, 1099-Misc, Sunsetting of business green energy tax incentives. Trucking & Taxes, Tax Relief Taxation Solutions
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WEBVTT
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The topics and opinions express in the following show are
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solely those of the hosts and their guests and not
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those of W FOURCY Radio. It's employees are affiliates. We
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make no recommendations or endorsements for radio show programs, services,
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or its employees are affiliates. Any questions or comments should
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be directed to those show hosts. Thank you for choosing
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W FOURCY Radio.
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Barry G.
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Fowler EA brings you tax talk for you right here
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on W four CY Radio and Talk for TV. As
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an enrolled agent and a national leader in tax resolution
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as well as Trucker bookkeeping and tax planning. With over
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thirty years of experience, Barry will break down taxes, bookkeeping,
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tax planning, and tax relief for individuals and businesses just
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like you. So let's have some tax talk for you
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with your host, Barry G.
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Foul Hey, welcome man, good morning, It's another great week,
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and wait, what a way to start off talking taxes
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on a Monday morning. You know, we have a lot
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of fun. We enjoy what we do when the new
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tax laws come out, we get a lot of good
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rest because you know, we have to go through and
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read those tax bills to know what's in them so
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that we can talk about them here, you know, with
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you and get the information out, you know, to you
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our listeners and to our clients. And uh, you know,
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last week was a great week here at Trucker Tax
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Tools tax Talk for you. We've got a bunch of
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new trucking clients. So if you're a trucker looking for
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great bookkeeping service at a reasonable price, call us at
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eight seven seven nine nine six two four seven seven,
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or go over to Trucker tax Tools dot com again.
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That number is eight seven seven nine ninety six two
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four seven seven. Hey, we're talking to one big, beautiful bill.
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Nine hundred roughly pages of a bill passed by Congress
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signed into law by President Trump on July fourth. It
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stends and expands many provisions of the twenty seventeen Tax
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Cuts and Jobs Act TCJA, and it's helped aiming to
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spur growth and reduce compliance burdens. Now I'm not sure
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about the compliance burdens because it's adding a lot of
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new twists and turns deductions that have limitations, so you know,
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in my opinion, yes, it should help to spur growth
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keep more money in people's pockets with some of the
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things that's done on the personal side. Today we're going
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to talk business and what provisions the one big beautiful
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bill as for businesses, and the first one is bonus depreciation.
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So everybody you know talks about depreciation and what we
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can do with depreciation, whether Section one seventy nine or
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bonus depreciation. What this bill does is full expensing has
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become a permanent feature of this tax code. Specifically, Section
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one sixty eight K one A has been amended to
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replace the previously phased down percentage with a flat one
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hundred percent, thereby putting in place permanently the ability to
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fully expense qualified property. It's permanent until they come in
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and change the code. Again. You have to like that
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because you know, you never know what you're going to
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get when you get these things. And it says it's permanent,
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but again, if Congress passes a new law and changes
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the law, it's not permanent. It's not like it needs
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a constitutional amendment. It just needs Congress to come in
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and pass a law that changes you know what they've
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done is they've gone in and replaced the old rule,
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put the new rule in to make sure that you
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have this permanent expensing. Under the current law, Section one
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sixty eight K of the Internal Revenue Code provided for
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bonus appreciation allow taxpayers to immediately expense abortion of the
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cost of qualifying profit property in the year's plash and service. However,
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that percentage was scheduled to phase down after twenty twenty two,
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from one hundred percent to eighty percent to sixty percent
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to forty percent to twenty percent before fully sunsetting in
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twenty twenty six. So this is amended that, and we've
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got now the one hundred percent bonus depreciation. Now, nothing
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in the legislature permits taxpayers to amend twenty three or
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twenty four to revise bonus pre depreciation previously allowed at
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eighty and sixty percent. Additionally, that one hundred percent bonus
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appreciation that you get to expense under the new provision
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does not apply to property placed in service or acquired
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prior to the enactment date January nineteenth, twenty twenty five.
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Property acquired before that date remains subject to the TCJA
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phase down rules. Talk about complications. But when did you
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buy the property that you're fixing to put in and
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want to get depreciated? Now does it mean by or
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does it mean placed in service. We've still got to
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get some interpretations from the IRS to me make sure, hey,
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which date is the applicable date because it's a lot
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of times you if you're looking at buying a piece
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of equipment at the end of the year, you may
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have bought it in December, but you didn't place it
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in service until the end of January when you actually
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received that contract, that equipment and that property. So you
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got to take a look at this and you've got
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to interpret the laws. Now, got to understand they said
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this was going to make the law less complicated, right wrong.
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Got to be looking at those dates. So make sure
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you got that effective date. New property acquired after January nineteenth,
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twenty twenty five, So you need to make sure you're
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looking at your dates. There's a special provision for special
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depreciation allowance for qualified production property. A new provision under
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Section one sixty eight allows one hundred percent bonus depreciation
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for certain qualified non residential real property used in qualified
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specific production related activities. See complications in this bill as
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they go, So traditional one point sixty eight K bonus
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depreciation applies mainly to personal property. This effective rule expands
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full expensing to specific real estate investments that support manufacturing
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and refining. I just remember land is not a depreciable asset.
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The building on the land is. So when you're going
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through and calculating and depreciation, you need to and especially
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on a building and land, you need to know what
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the value of the land is in the purchase so
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that you can get your depreciation correct. So there's a
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lot of important things in this when you're looking at depreciation,
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and you've got to remember some key requirements. To qualify,
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the real property must be non residential real property used
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as an integral part of your qualified production activity. Be
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placed in service in the US or a US possession.
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See they're promoting growth here in the US. Have original
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use beginning with the taxpayer. So it's got to be new,
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be constructed between January twenty and twenty twenty five and
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December thirty one, twenty twenty eight, be placed in service
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by December thirty one, twenty thirty be designated as qualified
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production property through election on the tax return. So you've
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got to make this election fun fun fun. Nobody ever
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said that Congress isn't full of a bunch of people
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with hot air. You can do that when you read
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this bill and knowing that there's how many pages in it,
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you know there's a lot of carve ads and a
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lot of crazy things that they do in this bill.
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As a matter of fact, when you're reading this bill,
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there are certain sections that you read and you interpret
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based on what you're reading there. And I'll give you
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the example, no tax on cash tips. But then later
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on they clarify what cash tips are and it's not
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just cash, it's basically any tips that do come in.
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So there was some other interpretations you've got to put
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into into this bill. When you are looking at this bill,
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so you're going to want to talk to your tax
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preparer and make sure that you can actually expense everything
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here based on the qualified property. Make sure you're taking
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the right amount of deduction, you're not taking too much deduction,
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and make sure that the way it's going to be
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done actually benefits you or business, because sometimes you're using
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too much depreciation and you're really only offsetting smaller amounts
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of income and you don't need to do the full
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bonus depreciation on the piece of equipment that you have,
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because you're already into a much lower rate and using
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that depreciation. Bonus depreciation at a low rate doesn't save
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you as much money as possibly depreciating it over the
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life of the of the asset. Asset useful life of
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the asset, and you'll get better use of your depreciation
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to down. We're going to talk about Section one seventy
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nine depreciation right after this quick break.
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We have only scratched the surface of today's show. Please
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stand by as Barry che Bower will be right back
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with tax talk for you. If you owe the IO
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or are going through an IRS audit, don't go at
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it alone. Call Taxation Solutions Tax Relief at eight eight
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eight nine three zero one zero one six. We are
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your solution for IRS debts, audits, back taxes, garnishments, leans
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and levees. Whether you're an individual or business, you need
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a solution and a strong aggressive tax resolution. Don't let
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the IRS walk all over you. Stop the IRS now.
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Call eight eight eight nine three zero one zero one
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six or go to Taxationsolutions dot net now for a
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free no obligation consultation let's get back to tax stock
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for you with more tax stock once again.
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Here's your host, Barry G. Fowler.
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Hey, welcome back. Section one seventy nine has heard that
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term before you know. It allows you to expense the
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asset that you bought if it doesn't fit under bonus
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appreciation or maybe you just need to use a portion
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of it. Section sevent nine has increased, so the increased
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limits provides greater flexibility the larger first year deduction for
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business investing in capital assets. So what they've done is
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a mended Section one seventy nine B one to increase
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the maximum deduction from one million to two point five billion. Simultaneously,
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Section one seventy nine B two increase the phase out
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threshold from two point five million to four million. These
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adjustments are drastically dramatically raising the ceiling at which small
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and mid sized businesses can fully expense the quality cost
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of your qualified property property. Now, once you get above
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these limits, your deduction is reduced dollar far dollar by
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dollar for the amount of qualifying property placed in service
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that exceeds the four million threshold. Once the total cost
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of eligible property placed in services ex seeds six point
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five million, the entire Section one seventy nine is phased out,
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so you still got the complications out there. They're going
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to also add in new inflation adjustment rules for Section
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one seventy nine, so they've changed that so it'll be
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indexed for inflation future as well. So these are not
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going to be static numbers. They're assuming more midside sized
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businesses are going to qualify for expensing under Section one
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seventy nine, and then you need to monitor inflation adjustments
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every year just to make sure that you know they're
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qualifying how much you can actually expense. That's something interesting.
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We talk to businesses, and a lot of our businesses
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we talk to our LLC's multi member or even single
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member so reporting as a sole proprietorship or they are escorts,
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and you do business charitable contributions, and your business charitable
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contributions pass through to your personal return and if you
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are itemizing, you get to take it on schedule A. Now,
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if you are a c court, you're reporting on eleven twenty.
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This bill is going to introduce the significant change to
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the rules governing corporate charitable deductions by putting in a
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one percent floor for deducting charitable contributions. So they amended
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Section one seventy B two A as if everybody really
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wants to go through and read the IRS Code. But
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if you do, it's section one seventy B to a corporates.
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Corporates deduction for charitable contributions is in a taxable year
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will only be allowed to the extent that the contribution
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exceeds the one percent of the corporate's taxable income, and
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it also remains capped at ten percent of taxable income
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as it is in current law. So this means if
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you're running a corporation and you're reporting on eleven twenty,
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you're not going to receive any tax benefit for the
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first one percent of taxable income donated to a charity,
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or if you give more than ten percent, you're going
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to be limited to the ten percent. Andy Sometimes we
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tell people, you know, especially when you are in business,
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sometimes it's better to use your charitable contributions to do marketing,
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you know, pay them to put your banners and stuff up.
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Have the marketing section of it, so it is fully
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deductible in not having to face the charities. So if
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you're running an escort, you're running a partnership, you're running
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a multi member LLC tax as a partnership or as
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a single member tax as a sole proprietor. Marketing sometimes
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is better deduction for you than the charitable contributions because
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you have to get over the standard deduction. If you
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don't get over the standard deduction, then it has done
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you no good. So if you're contributing from your business,
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maybe you want to look at ways of using that
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charity to provide you with more marketing as opposed to
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giving charitable contribution. Now, the IRS did put in carry
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forward rules. The treatment of disallowed contributions is adjusted to
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reflect the new floor. Contributions exceeding the ten percent cap
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can still be carried forward for five years. However, the
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new caveat only contributions disallowed due to exceeding the ten
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percent cap will be eligible for the fully carry forward.
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If a contribution is disallowed solo to not exceeding the
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one percent floor, it can be only carry forward if
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the ten percent limit was also exceeded in that year. Okay,
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2
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3
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4
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10
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11
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12
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31
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32
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33
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34
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35
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36
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37
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38
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39
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40
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41
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42
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43
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45
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48
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49
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54
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60
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61
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62
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63
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64
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65
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66
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67
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68
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69
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70
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71
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72
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73
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74
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75
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76
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77
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78
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79
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80
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81
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82
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83
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84
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85
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86
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87
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88
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89
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90
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91
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92
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93
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94
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95
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96
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97
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98
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99
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100
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101
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102
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103
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104
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105
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106
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107
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108
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109
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110
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111
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112
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113
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114
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115
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116
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117
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118
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119
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120
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121
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122
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123
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124
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125
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126
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127
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128
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129
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130
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131
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132
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133
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134
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135
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136
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137
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138
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139
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140
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141
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142
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143
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144
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145
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146
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147
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148
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149
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150
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151
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152
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153
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154
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155
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156
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157
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158
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159
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160
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161
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162
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163
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164
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165
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166
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167
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168
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169
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170
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171
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172
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173
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174
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175
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177
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178
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179
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180
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181
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182
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183
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184
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185
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186
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187
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188
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189
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190
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191
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192
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193
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194
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195
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196
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197
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198
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199
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200
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201
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202
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203
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204
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205
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206
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207
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208
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209
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210
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211
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212
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213
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214
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215
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216
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217
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218
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229
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230
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231
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232
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233
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234
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236
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239
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240
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242
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