February 17, 2026
One of the most impactful developments for business owners in 2025 is the increased permanence of certain deductions that were previously scheduled to expire or phase down. This provides clarity and confidence for long-term business planning.
Key areas of focus include:
• Qualified Business Income (QBI) deductions
• Accelerated depreciation and expensing
• Equipment and asset purchases
Who benefits most:
• Sole proprietors
• LLCs and S-corporations
• Businesses investing in equipment or technology
The ability to expense qualifying purchases sooner rather than over many years can significantly affect cash flow and taxable income.
Why this matters:
Permanent rules reduce uncertainty and allow businesses to make strategic decisions without worrying about near-term expiration dates.
Tax Tip:
Timing matters. The year you purchase assets or recognize income can have a substantial tax impact.
Blaine La/Car Associates 
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