$0.20/gal agri-biodiesel credit
EnergyMulti
$0.20/gal small agri-biodiesel after Jun 30 2025
Source: IRS
$106B direct spending reduction
SpendingShort
$106B direct spending reduction SNAP/Medicaid
Source: RBC
$15M cap up from $10M
QSBSMulti
QSBS exclusion cap raised from $10M
Source: encyclopedia
$1T cost on top of TCJA $4.1T
OverviewMulti
$1T cost on top of TCJA $4.1T extension
Source: TaxFnd
$2.5M Section 179 cap
Section 179Long
Section 179 cap raised to $2.5M
Source: Buchanan
$2500/yr employer contrib
Trump AccountMulti
Trump Account $2500/yr employer no tax employee
Source: IRS
$313K threshold indexed
Excess LossMulti
$313K threshold 2026 indexed inflation
Source: Buchanan
$400 minimum QBI deduction
Section 199AMulti
Min $400 deduction taxpayers w/ QBI ≥$1000
Source: TaxFnd
$40K SALT cap 2025-2029
SALTMulti
SALT cap $40K 2025-2029 incomes < $500K
Source: Kirkland
$5T tax provisions over 10Y
OverviewLong
$5 trillion tax provisions over 10 years
Source: RBC
$75M asset threshold up from $50M
QSBSMulti
QSBS gross asset threshold $75M up from $50M
Source: encyclopedia
1% annual increase 2026-2029
SALTMulti
SALT cap +1% annual 2026-2029
Source: RSM
100% bonus permanent
Bonus DepreciationLong
100% bonus depreciation permanent post Jan 19 2025
Source: Stinson
2-year acceleration 2025-2024 cap
R&DMulti
2-year acceleration prior R&E capitalization
Source: Stinson
3-year hold remains TCJA
Carried InterestMulti
3-year hold TCJA carried interest unchanged
Source: encyclopedia
40% top estate rate kept
EstateMulti
40% top estate tax rate unchanged
Source: encyclopedia
45Q carbon sequestration
EnergyMulti
Section 45Q carbon sequestration credit kept
Source: IRS
7-bracket structure permanent
IndividualLong
7-bracket structure permanent codified
Source: RBC
AMT alterations permanent
IndividualLong
AMT alternative minimum tax alterations permanent
Source: TaxFnd
After-tax income +1.6% 2025
OverviewLong
After-tax income +1.6% 2025 +4% 2026
Source: TaxFnd
Auto loan interest deduction
IndividualMulti
Auto loan interest deduction temp 2025-2028
Source: TaxFnd
Border security funding
SpendingLong
Border security funding ICE expansion
Source: encyclopedia
CBO +0.9pp 2026 GDP
OverviewLong
CBO +0.9pp real GDP 2026
Source: RBC
CTC expansions permanent
IndividualLong
Child Tax Credit expansions permanent
Source: TaxFnd
Capex after-tax cost -21%
Bonus DepreciationLong
New machinery after-tax cost ~ -21%
Source: RBC
China material 60%→40% phaseout
InternationalMulti
China material limit 60% 2026 → 40% phaseout
Source: Kirkland
Conventional revenue -$5.2T 2025-34
OverviewMulti
Conventional revenue -$5.2T 2025-34 TaxFnd
Source: TaxFnd
Corporate rate 21% unchanged
CorporateLong
Corporate income tax 21% unchanged
Source: Kirkland
Defense increase
SpendingLong
Defense spending increase
Source: encyclopedia
Domestic R&D expensing permanent
R&DLong
Domestic R&D experimental expensing permanent
Source: TaxFnd
EBITDA basis ATI permanent
Section 163jLong
Sec 163(j) ATI = EBITDA basis permanent
Source: Stinson
EV credit ended Sep 30 2025
EnergyShort
EV $7500 credit ended Sep 30 2025
Source: encyclopedia
Estate exemption ~$15M permanent
EstateLong
Estate/gift exemption ~$15M (2026) permanent
Source: encyclopedia
FDII rate increased
InternationalMulti
FDII/FDDEI effective rate increased
Source: Kirkland
FDII rebranded FDDEI
InternationalLong
FDII → FDDEI Foreign-Derived Deduction Eligible
Source: Kirkland
Foreign Entity of Concern rules
InternationalLong
Foreign Entity of Concern FEOC ineligibility
Source: Kirkland
Foreign R&D 15-year amort
R&DMulti
Foreign R&D 15-year amortization remains
Source: IRS
GILTI rate increased
InternationalMulti
GILTI/NCTI effective rate increased
Source: Kirkland
GILTI rebranded NCTI
InternationalLong
GILTI → NCTI Net CFC Tested Income
Source: Kirkland
HSA expanded availability
HealthLong
HSA Health Savings Accounts expanded OBBBA
Source: IRS
IRA wind/solar curtailed
EnergyShort
IRA wind/solar credits curtailed FEOC
Source: Kirkland
Increased deductible business interest
Section 163jLong
Increased business interest deduction larger ATI
Source: Stinson
LIHTC expanded
OtherLong
LIHTC Low-Income Housing Tax Credit expanded
Source: Buchanan
Long-run GDP +0.7%
OverviewLong
Long-run GDP +0.7% TaxFnd revised
Source: TaxFnd
Medicaid cuts
SpendingShort
Medicaid funding cuts work requirements
Source: encyclopedia
Mutual fund/ETF S&P 500
Trump AccountMulti
Trump Account funds in MF/ETF tracking US index
Source: IRS
New Markets Tax Credit permanent
OtherLong
NMTC New Markets Tax Credit permanent extension
Source: Buchanan
New eligibility/reporting
QOZLong
QOZ modified eligibility + reporting reqts
Source: Buchanan
No PTET workaround changes
SALTLong
No PTET pass-through entity tax workaround changes
Source: Kirkland
No cap gains rate change
Capital GainsLong
No capital gains rate changes 0/15/20% kept
Source: Kirkland
No carried interest changes
Carried InterestLong
No carried interest changes preserved
Source: Kirkland
No millionaires bracket
Capital GainsMulti
No millionaires tax bracket added
Source: Kirkland
No revenge tax foreign owners
CorporateLong
No revenge tax on foreign owners excluded
Source: Kirkland
Overtime deduction 2025-2028
IndividualMulti
Overtime premium pay deduction 2025-2028
Source: TaxFnd
Paid FMLA credit enhanced
OtherLong
Paid Family Medical Leave credit enhanced
Source: Buchanan
Personal exemption stays $0
IndividualLong
Personal exemption $0 permanent (TCJA)
Source: encyclopedia
Phase-down $500K-600K AGI
SALTMulti
Phase-down $500K-600K AGI 30% excess
Source: RSM
Phase-in $50K joint $25K single
Section 199AMulti
Phase-in range +$50K joint +$25K non-joint
Source: TaxFnd
Pre-OBBBA was 40% 2025
Bonus DepreciationMulti
Pre-OBBBA bonus depreciation was 40% 2025 phasing
Source: Stinson
Public Law 119-21 Jul 4 2025
OverviewLong
One Big Beautiful Bill Act PL 119-21 Jul 4 2025
Source: IRS
QBI 20% deduction permanent
Section 199ALong
Section 199A 20% QBI deduction permanent
Source: Stinson
QOZ permanent renewal
QOZLong
Qualified Opportunity Zone QOZ permanent renewal
Source: Buchanan
QPP 100% deduction
Bonus DepreciationLong
QPP qualified production property 100% deduction
Source: Kirkland
QPP construction 2025-2028
Bonus DepreciationMulti
QPP begin construction 2025-2028 in service by 2030
Source: TaxFnd
QPP nonresidential mfg
Bonus DepreciationLong
QPP nonresidential mfg/production/refining
Source: Stinson
Reverts $10K 2030+
SALTMulti
SALT cap reverts to $10K in 2030
Source: TaxFnd
Rural area definition <50K pop
QOZMulti
Rural area definition <50K pop adjacent
Source: IRS
SNAP -2.4M participants
SpendingShort
SNAP -2.4M participants 2025-2034
Source: RBC
Sec 1202 QSBS expansions 3
QSBSLong
Section 1202 QSBS 3 significant expansions
Source: Buchanan
Sec 461(l) limitation permanent
Excess LossLong
Sec 461(l) excess business loss limit permanent
Source: Stinson
Section 1031 like-kind kept
OtherLong
Section 1031 like-kind exchange real estate kept
Source: encyclopedia
Senior $6K extra deduction
IndividualMulti
Seniors 65+ $6K extra deduction (up from $2K)
Source: TaxAct
Small biz retroactive 2022
R&DMulti
Small biz <$31M retro to 2022 R&D
Source: Stinson
Spaceports tax-exempt bonds
OtherMulti
Spaceports treated like airports tax-exempt bonds
Source: Buchanan
Std deduction TCJA permanent
IndividualLong
Standard deduction TCJA enhanced permanent
Source: TaxAct
Tiered hold periods
QSBSMulti
QSBS tiered hold periods 3/4/5Y exclusions
Source: encyclopedia
Tips deduction 2025-2028
IndividualMulti
Tips income tax deduction 2025-2028 temporary
Source: TaxFnd
An encyclopedia of publicly documented strategies for education. YCAI does not recommend, endorse, or trade any of these. Not investment advice.