The 2025 Tax Code Sunset: What Small Business Owners Need to Do Right Now
Justin Henderson • May 22, 2025

The Calm Before the Storm

If you're a small business owner and haven’t heard of the "2025 tax code sunset," now is the time to pay attention. 


Many of the tax breaks created by the 2017 Tax Cuts and Jobs Act (TCJA) are set to expire at the end of this year - and the impact on small businesses could be massive.


At Tax Resolution Accounting, we don’t just prepare taxes. We partner with you to navigate shifting policies, protect what you’ve built, and plan for what’s next. And right now, what’s next could cost you thousands if you’re not ready.

What’s Expiring and Why It Matters

The TCJA included temporary provisions designed to boost business growth. But unless Congress takes action, these are set to expire in 2025:

  • Pass-Through Deduction (Section 199A): Up to 20% of qualified business income could disappear for sole proprietors, LLCs, S corps, and partnerships.
  • Lower Individual Tax Rates: Many small business owners file taxes on their personal returns. If these rates jump, so does your liability.
  • Bonus Depreciation: The ability to immediately deduct 100% of qualifying equipment purchases is phasing out.
  • Estate and Gift Tax Exemptions: These could be cut in half, impacting family-run businesses and succession plans.

This isn’t just theory. It’s already on the calendar.

What You Can Do Right Now

Here’s what we’re doing with our clients at TRA - and what we can do with you:

  1. Entity Structure Review: Does your LLC or S corp still serve you under the coming tax code? We help you evaluate whether a restructure or conversion makes sense in light of the upcoming changes.
  2. Accelerated Income Planning: Should you push more revenue into 2025 or defer to 2026? Let’s model it together and make decisions that reduce your lifetime tax burden.
  3. Depreciation Strategy: If you plan to invest in equipment, doing it sooner may unlock deductions that disappear next year.
  4. Multi-Year Tax Planning: We don’t just file. We forecast. Our CFO & Advisory services help you see the ripple effects of today’s decisions five years from now.
  5. Succession and Estate Guidance: Family business? Let’s make sure you’re not handing the IRS a bigger piece of your legacy than your children.

This isn’t something to DIY or delay. You deserve a strategy customized to your goals, your numbers, and your future.

Faith Meets Foresight

The prudent see danger and take refuge, but the simple keep going and pay the penalty. At TRA, we believe stewardship means seeing what’s coming and preparing with wisdom - not fear. We’re not here to scare you. We’re here to help you act from a place of confidence, clarity, and calling.

Let’s Build the Plan Together

If you’re not talking to a tax strategist right now, you could be writing the IRS a much larger check in 2026.

We want to help you:

  • Keep more of what you earn
  • Position your business for long-term success
  • Navigate the sunset before it blindsides your books


Schedule a free strategy call today. Let’s prepare - together.

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