驾驭2025年税收变化：OBBBA法案（One Big Beautiful Bill Act）概述

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduces a wide range of tax changes that will impact both businesses and individuals, primarily for the 2025 tax year and beyond. These changes will affect tax returns filed in early 2026. This overview, based on a presentation by Xinyi Cindy Yu, CPA MBA CFP, highlights some of the most significant updates.

Key Changes for Businesses

The OBBBA makes several key changes that will impact corporate tax returns (Form 1120) and pass-through entities.

• R&E Expenses: Research and experimentation (R&E) expenses will again be immediately deductible, reversing the prior law that required them to be capitalized and amortized.
• Depreciation: The law permanently restores 100% first-year bonus depreciation for qualified property acquired and placed in service after January 19, 2025. The expensing limit for Section 179 is also increased to $2.5 million, with the phase-out threshold rising to $4 million for 2025. These changes will be reflected on Form 4562.
• Business Interest Limitation: The calculation for the business interest expense limitation (Form 8990) will revert to the original TCJA rule, allowing businesses to deduct more interest expense by including depreciation, amortization, and depletion in the calculation of Adjusted Taxable Income (ATI).

Updates to Individual Tax Forms

Individual taxpayers will also see a number of changes, which will be reflected on Form 1040.

• New “Above-the-Line” Deductions: The OBBBA introduces new deductions for qualified tips, overtime pay, and auto loan interest for the years 2025 through 2028.
• Standard vs. Itemized Deductions: The temporary increase to the State and Local Tax (SALT) deduction cap to $40,000 and a permanent increase to the standard deduction may influence whether a taxpayer chooses to itemize on Schedule A.
• Deduction for Seniors: A new, additional deduction for seniors will be factored into the final taxable income calculation.
• Excess Business Loss Limitation: The limitation on excess business losses for non-corporate taxpayers is now permanently extended and will not expire after 2028. Form 461 is used to calculate this loss and determine the deductible amount for the current tax year.

Changes to Tax Credits and Other Provisions

The new law also modifies several tax credits and administrative rules.

• Clean Energy Credits: The OBBBA eliminates or phases out many clean energy credits. For example, the credit for qualified commercial clean vehicles will be eliminated after September 30, 2025.
• Employer-Provided Credits: The employer credit for paid family and medical leave is made permanent. Additionally, the maximum employer-provided child care credit is permanently increased to 40% of qualified expenses, up to $500,000 annually.
• Information Reporting Thresholds: For payments made after December 31, 2025, the reporting thresholds for Forms 1099-NEC and 1099-MISC will increase from $600 to $2,000, which is intended to reduce the administrative burden on small businesses. The Form 1099-K threshold will also revert to its pre-2021 level of $20,000 and 200 transactions.

For more details, please consult a tax professional. The presentation was prepared by Xinyi Cindy Yu, Partner at CINDIE and EliteCPA P.C., cindy.yu@cindiecpa.com, located at 200 Centennial Ave, Suite 106, Piscataway, NJ 08854.

驾驭2025年税收变化：OBBBA法案（One Big Beautiful Bill Act）概述

2025年7月4日签署成为法律的《OBBBA法案》（One Big Beautiful Bill Act）引入了一系列广泛的税收变化，将主要影响2025年及以后的企业和个人。这些变化将影响在2026年初提交的2025纳税年度的纳税申报表。本文根据注册会计师、工商管理硕士、注册理财规划师（CPA MBA CFP）Xinyi Cindy Yu的演示文稿，概述了其中一些最重要的更新。

针对企业的主要变化

《OBBBA法案》做出了一些关键改变，将影响企业所得税申报表（Form 1120）和穿透实体（pass-through entities）。

• 研发费用（R&E Expenses）： 研发费用将再次可以立即扣除，这推翻了之前要求将其资本化并分5年摊销的法律规定。
• 折旧（Depreciation）： 该法案永久性地恢复了在2025年1月19日之后购买并投入使用的合格资产的100%首年奖金折旧。第179节的费用化限额也增加到250万美元，2025年的逐步淘汰门槛提高到400万美元。这些变化将体现在4562号表格（Form 4562）上。
• 商业利息限制（Business Interest Limitation）： 商业利息费用限制（Form 8990）的计算将恢复到原始的《减税与就业法案》（TCJA）规则。调整后应纳税所得额（ATI）的计算将再次包括折旧、摊销和损耗，从而有效提高企业的利息扣除限额。

个人报税表更新

个人纳税人也将看到一系列变化，这些变化将反映在1040号表格（Form 1040）上。

• 新的“高于底线”扣除项（New “Above-the-Line” Deductions）： 《OBBBA法案》为2025年至2028年引入了针对合格小费、加班费和汽车贷款利息的新扣除项。
• 标准扣除与分项扣除（Standard vs. Itemized Deductions）： 州和地方税（SALT）扣除限额暂时提高到4万美元，以及永久性提高的标准扣除额，可能会影响纳税人是否选择在附表A（Schedule A）上进行分项扣除。
• 老年人扣除额（Deduction for Seniors）： 新的额外老年人扣除额将被计入最终应纳税所得额的计算中。
• 超额商业亏损限制（Excess Business Loss Limitation）： 非企业纳税人的超额商业亏损限制被永久性延长，不会在2028年后到期。461号表格（Form 461）用于计算超额商业亏损并确定当年可扣除的金额。

税收抵免及其他条款的变化

新法律还修改了几项税收抵免和管理规则。

• 清洁能源抵免（Clean Energy Credits）： 《OBBBA法案》取消或逐步取消了许多清洁能源抵免。例如，合格商用清洁车辆的抵免将在2025年9月30日之后被取消。
• 雇主提供的抵免（Employer-Provided Credits）： 雇主为带薪家庭和医疗假提供的抵免被永久化。此外，雇主提供的子女照护抵免的最高额度被永久提高到合格费用的40%（每年最高50万美元）。
• 信息申报门槛（Information Reporting Thresholds）： 对于在2025年12月31日之后支付的款项，1099-NEC和1099-MISC表格的申报门槛将从600美元提高到2,000美元，旨在减轻小型企业的行政负担。1099-K表格的门槛也将恢复到2021年之前的水平，即2万美元和200笔交易。

更多详情，请咨询税务专业人士。本演示文稿由CINDIE和EliteCPA P.C.的合伙人Xinyi Cindy Yu编制，公司地址为新泽西州皮斯卡塔韦市百年大道200号106室（200 Centennial Ave, Suite 106, Piscataway, NJ 08854）