Map Your 2025-26 Brackets
Run a two-year projection to see how much income still fits inside the 22–24 % bands and whether the new $40 k SALT cap makes itemizing beat the larger standard deduction.
2025 Tax Law Explained—In One Quick Read
Skip the 1,200-page bill. Our updated guides spotlight the key wins for business owners, high-income professionals, and near-retirees—so you can act before year-end.
Why It Matters in 15 Seconds
Lower Brackets, Now Permanent
The 10 % – 37 % bands no longer sunset, giving you years—not months—to plan Roth conversions and gain harvesting.
Bigger Standard Deduction
Couples now shield
$31,500 before itemizing; singles get
$15,750—indexed every year.
SALT Cap Raised to $40 k
High-tax-state households can once again deduct a meaningful slice of property & state income taxes (phases down > $500 k AGI).
100 % Write-Offs Are Back
Equipment, vehicles, and even rental remodels placed in service after 1-19-25 can be expensed immediately.
10 Changes Worth Planning Around
| Change | What it means |
|---|---|
| Standard deduction ↑ to $15,750 / $31,500 | Everyone can shield more ordinary income without itemizing. |
| 10-to-37 % brackets made permanent | Long-range Roth conversions & gain-harvesting no longer race a 2026 sunset. |
| SALT cap → $40 k (phases out > $500 k AGI) | High-tax-state filers can deduct more property & state income tax—itemizing may pay again. |
| Child-tax credit → $2,200 per child (indexed) | Bigger dollar-for-dollar offset for parents starting in 2026. |
| Above-the-line charitable deduction – $2 k joint / $1 k single | Non-itemizers finally get a write-off for cash gifts. |
| Child-Tax Credit bumps to $2,200 | Plus full inflation indexing—up $200 per child. |
| 100 % bonus depreciation restored (assets after 1/19/25) | Landlords & business owners can expense equipment or remodels in year 1. |
| Section 179 cap doubles to $2.5 m (phase-out $4 m) | Lets small businesses front-load big purchases without waiting on bonus rules. |
| Estate & gift exemption ↑ to $15 m per person | Many families can simplify estate planning; founders and investors can shelter larger gains. |
| New “Trump” trust accounts for kids (< 18) | $1 k government seed + up to $5 k / yr tax-favored growth for education, first home, or a tiny biz. |
| HSA eligibility extended to Bronze & Catastrophic ACA plans (2026) | Millions gain access to triple-tax-free health-savings space. |
Download Your Guide
Scaling a Business, Falling Behind on Planning
S-corp/LLC profits → bonus-dep plays
Retirement Is Closer - and Riskier - Than You Thought
5-10 yrs out • bracket timing & conversions
Not seeing yourself here?
Download the 2-Minute Summary Guide instead.
Three Smart Moves for 2025
- ①
- ②
Double-Check the Basics First
Max your 401(k), HSA, and the above-line $2 k charity write-off before chasing bonus depreciation or Roth strategies.
- ③
Lock In the Moves You’ll Actually Use
Pick the 2–3 tactics that move your needle—bonus depreciation, right-size Roth slice, gain timing—and schedule them now so they happen before 12-31.
Ready for Tailored Tax Planning?
Book a 15-minute Explore Call to see whether deeper planning makes sense for you.
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