The One Big Beautiful Bill Act (OBBBA) has fundamentally rewritten the rules for research and development. For tech-driven companies, this legislation marks a pivot away from the restrictive amortization requirements of the 2017 Tax Cuts and Jobs Act (TCJA) and moves toward a policy of immediate, high-impact cash flow. By restoring full expensing for domestic R&D and significantly expanding the reach of the payroll tax credit, the OBBBA provides a dual-pronged incentive for businesses to keep their engineering, AI development, and technical innovation within the US. These changes are not just technical adjustments; they represent a strategic window to reclaim capital previously "locked up" in five-year amortization schedules.

The One Big Beautiful Bill Act (OBBBA), represents the most significant expansion of Section 1202 since the 100% exclusion was first made permanent in 2010. By introducing a new tiered holding period and substantially raising the asset threshold for qualifying companies, the law has effectively "supercharged" the attractiveness of the C-Corp structure for founders, early-stage employees, and venture capital investors. Under these updated rules, QSBS is no longer an "all or nothing" tax benefit; instead, it provides a flexible, scalable framework that rewards long-term commitment while still offering significant tax relief for those who exit after just three or four years.

Equity compensation can be one of the most transformative catalysts for building long-term wealth, often representing the largest portion of a professional's total compensation package. However, the path from "paper wealth" to actual liquidity is paved with complex IRS regulations that can catch even the most financially savvy individuals off guard. Without a proactive strategy, a significant portion of your hard-earned gains can be eroded by high ordinary income tax rates, payroll taxes, and the dreaded Alternative Minimum Tax (AMT). This guide breaks down the most common types of equity into simple terms, real-life examples, and easy-to-read tables so you know exactly what to expect, when to expect it, and how to plan ahead to keep more in your pocket.

If you own an S-Corporation, understanding how to pay yourself is crucial to avoid IRS penalties and unexpected tax bills. Discover the three main methods: paying yourself a reasonable salary, taking tax-efficient distributions, and utilizing shareholder loans. Each approach has its pros and cons, and knowing how to navigate them can save you money and keep you compliant. Plus, learn about the importance of tracking your basis to avoid taxable gains. Ready to optimize your compensation strategy? Dive into our comprehensive guide to ensure you're making the smartest financial decisions for your business.

As we approach the end of 2025, it's crucial to prepare for the upcoming tax season in early 2026. With significant changes on the horizon, including higher standard deductions and adjusted tax brackets, there are new opportunities for smart financial planning. Whether you're a business owner looking to maximize your mileage deductions or a retirement saver eager to boost your 401(k) contributions, understanding these updates can save you time and money. Don't miss out on potential energy credits for green home improvements either. Discover how to navigate these changes effectively and optimize your tax strategy.