1. Tax Rates Stay Put

The current tax brackets and larger standard deduction are now permanent. There is no return of personal exemptions.

Call to Action: Schedule a quick planning check-in so we can confirm your 2025 withholding, estimated payments, and long-term tax strategy.

2. Bigger SALT Deduction

The SALT deduction cap increases from $10,000 to up to $40,000 for many taxpayers, with income phase-outs and a future sunset.

Call to Action: Send us your property tax and state tax information so we can estimate whether you should itemize or adjust payments this year.

3. Updated Credits

Credits have expanded, including child tax credits, overtime and tip deductions, and charitable deductions for non-itemizers starting in 2026.

Call to Action: If you have employees or qualifying dependents, email our team so we can review payroll setup and make sure you are capturing every available credit.

4. New Senior Deduction

Taxpayers age 65+ may receive up to $6,000 each, or $12,000 per married couple, depending on income. Available 2025–2028.

Call to Action: If you or your parents are 65+, let’s review retirement income timing and Roth conversion opportunities before year-end.

5. Business Updates

Bonus depreciation continues for certain purchases. Employer childcare credits have expanded. Some executive compensation deductions are limited.

Call to Action: Before buying equipment or changing payroll, check in with us so we can model the tax impact and avoid surprises.

6. Estate Exemption Increased

The estate tax exemption rises to approximately $15 million per person, indexed for inflation.

Call to Action: If your net worth is growing or you have not updated your estate plan in three or more years, we can coordinate a review with your attorney.

Contact Barton CPA

Contact Barton CPA to schedule an OBBA Planning Review.