COLUMN: How the ‘One Big Beautiful Bill’ could boost your bottom line — if you know what to look for

By Jason Glisczynski

In this two-part series, I’m breaking down portions of the new tax legislation. In Part 1, I focused on individual and family taxpayers. Here is Part 2, which focuses on business owners.

The One Big Beautiful Bill is full of gifts for business owners — but only if you know where they’re hidden

The One Big Beautiful Bill (OBBB), passed in July 2025, has been called a “windfall” for business owners — and in many ways, that’s true.

Many business owners may not benefit the way they could. Often, tax, legal, investment, insurance, and family governance professionals are not collaborating, leaving unfilled gaps and missed opportunities.

You deserve more than that. You deserve a strategy, and collaboration among multiple professionals is critical to developing and executing strategy. Some strategies only work if, for example, your wealth advisor and your tax professional are working in tandem.

Let’s dive in.

Entity structure just got a lot more important

For years, the common wisdom was simple: “Just be an S-Corp — it saves on self-employment tax.” That might still work in some cases, but with OBBB in effect, entity structure now affects:

• Your access to deductions

• Your qualified small business stock (QSBS) eligibility

• Your exit strategy

• Your ability to attract investment

If your CPA hasn’t re-evaluated your entity type in light of this law, now is the time to ask the question.

As a CEPA® (Certified Exit Planning Advisor), I can assure you most business owners leave a lot of money on the table due to poor planning while they own the business, because they look at exit planning as an event instead of a business strategy. Owners get maximum value for their business when they exit if, and only if, they are constantly planning for the inevitable exit.

Key provisions at a glance

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What you’re not hearing elsewhere

1. QSBS is the best exit strategy you’ve never heard of

If you operate a C-Corp and qualify under QSBS rules, you may now exclude up to $15 million (or 15× basis) in capital gains — tax-free.

Not a C-Corp? That’s OK, there may still be a way to apply this section of the tax code, and an “F reorganization” may play a role.

If your advisor has never mentioned this, it may be time to upgrade. This has been around for a while, and OBBB has made it more attractive.

2. Bonus depreciation creates immediate ROI — but requires timing

Assets placed in service after Dec. 31, 2024, qualify for permanent 100% expensing. But that doesn’t mean “buy anything, anytime.”

You need to time purchases, placement into service, and revenue to avoid triggering unintended tax consequences.

This is where coordination — not compliance — matters most.

3. 199A isn’t just back — it’s better

The 20% deduction for pass-through business income is now permanent. More importantly, the phaseout thresholds have increased by $75,000 (single) and $150,000 (joint).

But here’s the catch: Service businesses still face restrictions. Knowing where you land — and how to plan around it — requires attention to nuance.

Why “set it and forget it” no longer works

• Too many advisors are reactive — they wait for tax season, not tax opportunity.

• Too many CPAs are boxed in — they don’t guide entity structure, they just file what you hand them.

• Too many business owners assume they’re “too small” — and miss major planning moves as a result.

If you’ve never had a conversation about bonus depreciation timelines, QSBS eligibility, or optimizing 199A across multiple entities… you haven’t been shown what’s possible.

Real planning for real business owners

Avoid online “finfluencers” and canned advice. You wouldn’t take your spouse through a fast-food drive-through for your 25th wedding anniversary dinner. Don’t do drive-through tax advice for your business.

Coordinate strategy across your CPA, attorney, and financial life for bespoke solutions and better outcomes.

That means:

• Structuring your business for growth and exit

• Timing asset purchases and placement of service

• Turning excess profits into long-term tax-free wealth

And we do it without jargon, sales pitches, or boilerplate solutions.

What you should be asking right now

• Does my entity structure still make sense under the new law?

• Am I eligible for QSBS? If not, can I restructure?

• Have we modeled asset purchases under the new expensing rules?

• How are we taking advantage of the new 199A thresholds?

If your current team can’t answer these — or worse, hasn’t brought them up — you may have outgrown your current advisors.

Final word

The One Big Beautiful Bill isn’t just a tax cut. It’s a planning opportunity disguised as legislation. While the surface-level wins are obvious, the real advantages are tucked into the details.

Do your homework and seek guidance from a highly skilled team. Ensure your tax, insurance, investment, and legal professionals are collaborating for your benefit.

Jason Glisczynski is co-owner and principal advisor for Silvertree LLC. He is a CERTIFIED FINANCIAL PLANNER professional and a Certified Private Wealth Advisor professional, and specializes in working with business owners, executives, and workers in manufacturing.

Investment advisory and financial planning services offered through Summit Financial LLC, an SEC-Registered Investment Advisor, doing business as Silvertree LLC. Insurance products may be offered through Summit Risk Management LLC, an affiliate of Summit Financial LLC. Summit and its affiliates do not provide tax or legal advice. Please consult with your tax and/or legal advisors before taking any action that may have tax and/or legal implications.