The OBBBA Tax Windfall: 5 Steps to Save $100K+ Before December 31st (Service Entrepreneurs Only)

Ledgerly
Nov 8
4 min read

Tax season doesn't have to drain your profits. With the OBBBA (One Big Beautiful Bill Act) now in full effect, service entrepreneurs have unprecedented opportunities to slash their 2025 tax liability: but only if you act before December 31st.

Most CPAs are still figuring out these new rules. We're not.

At Ledgerly, we've been diving deep into OBBBA's game-changing provisions since day one. The result? Our advisory clients are positioning themselves to save $100K+ this year through strategic tax optimization that goes far beyond basic compliance.

Here's your roadmap to maximize the OBBBA windfall before year-end.

Step 1: Claim Your Enhanced QBI Deduction (Permanently)

The biggest win for service entrepreneurs? QBI is now permanent.

The Qualified Business Income deduction was set to expire, but OBBBA made it permanent with enhanced benefits. As a service entrepreneur, you're likely running a Specified Service Trade or Business (SSTB), which means income thresholds matter: a lot.

Here's what changed: The phase-out ranges expanded dramatically starting in 2026. We're talking $50,000 to $100,000 for single filers ($75,000 to $150,000 for married filing jointly). Plus, there's a new minimum $400 deduction for anyone with at least $1,000 in QBI.

Your December action plan:

Review your 2025 projected income against the thresholds
Consider income-shifting strategies to maximize your deduction
Plan bonuses, equipment purchases, or retirement contributions strategically

Potential savings: Up to 20% of your qualified business income: easily $50K+ for successful service entrepreneurs.

Step 2: Accelerate R&D Expenses for Immediate Deduction

Stop amortizing. Start deducting.

If your service business involves any research and development: software development, process innovation, client strategy development: you can now deduct domestic R&D costs immediately instead of spreading them over five years.

The retroactive goldmine: Companies with average annual gross receipts under $31 million can amend returns for 2022-2024 to apply these favorable rules. The deadline? July 4, 2026. This retroactive election alone could trigger massive refunds.

Before December 31st:

Identify all qualifying R&D expenses from this year
Review 2022-2024 expenses that could qualify for retroactive treatment
Document everything: the IRS will want detailed records

Pro tip: Many service entrepreneurs don't realize their activities qualify as R&D. Process improvements, software customization, and innovative service delivery methods often count.

Step 3: Max Out Equipment Purchases with 100% Bonus Depreciation

Buy it. Deduct it. This year.

Any business equipment purchased after January 19, 2025, qualifies for 100% bonus depreciation. We're talking full write-off in the year of purchase: no spreading costs over multiple years.

Perfect timing: Since we're in November 2025, any equipment purchases you make before year-end get the full benefit.

Strategic purchases that maximize savings:

High-end computers and technology systems
Office furniture and fixtures
Vehicles used for business (with proper documentation)
Professional software and licenses

Important caveat: Property with binding contracts signed before January 20, 2025, may not qualify. Review your purchase agreements carefully.

Potential impact: $200K in equipment purchases = $200K immediate deduction. At a 35% tax rate, that's $70K in tax savings.

Step 4: Optimize Your Business Structure for Maximum Benefits

Most service entrepreneurs are leaving money on the table with suboptimal structures.

OBBBA's provisions interact differently depending on whether you're operating as a sole proprietorship, partnership, S-Corp, or C-Corp. The enhanced QBI rules, combined with other OBBBA benefits, might make a structure change worthwhile.

Key considerations:

S-Corp elections can optimize payroll tax savings while preserving QBI benefits
Strategic partnerships might unlock additional deductions
C-Corp structures could benefit from enhanced R&D treatment

December strategy session essentials:

Calculate tax savings under different entity structures
Consider timing of any structure changes for maximum 2025 benefit
Plan for 2026 implementation if changes make sense

Warning: Don't go this alone. Structure changes have long-term implications that require expert analysis.

Step 5: Bundle Professional Services and Strategic Tax Planning

Here's where most entrepreneurs drop the ball: they treat tax planning like tax preparation.

The difference between a strategic CPA and a compliance CPA? Strategic planning that maximizes OBBBA benefits while building long-term wealth.

Your pre-year-end power move:

Schedule comprehensive tax projection analysis
Review all available deductions and credits under new rules
Implement multi-year tax strategies that compound savings
Set up systems to track and maximize ongoing benefits

What strategic tax planning for business owners looks like:

Quarterly strategy sessions, not annual scrambling
Proactive identification of tax-saving opportunities
Integration with business growth and investment strategies
Peace of mind through expert guidance and IRS compliance

The Ledgerly difference: We don't just prepare your taxes. We architect your financial future.

Don't Let December 31st Pass You By

Time is your biggest enemy: and your greatest opportunity.

Every day you wait is money left on the table. The OBBBA provisions are here, the opportunities are massive, and the deadline is firm.

Your next steps:

Calculate your potential savings using the strategies above
Document everything: receipts, contracts, business expenses
Get strategic guidance from CPAs who understand OBBBA inside and out
Act fast : December will be here before you know it

Most accountants look backward. We look forward.

At Ledgerly, we've already helped dozens of service entrepreneurs unlock six-figure tax savings through strategic OBBBA optimization. No surprises. No cookie-cutter approaches. No leaving money on the table.

Ready to claim your OBBBA windfall? Let's build your customized tax optimization strategy before year-end. Because the difference between tax compliance and tax strategy could be $100K+ in your pocket.

Schedule your strategic consultation and take control of your 2025 tax liability: while there's still time to make moves that matter.

References:

IRS Publication 946 - How To Depreciate Property
IRS Code Section 199A - Qualified Business Income Deduction
OBBBA Legislative Text - R&D Expense Deduction Provisions
IRS Revenue Procedure 2025-15 - Bonus Depreciation Guidelines

This content is for informational purposes only and should not be considered tax advice. Always consult with qualified tax professionals regarding your specific situation.