{"id":2074,"date":"2025-08-26T17:24:03","date_gmt":"2025-08-26T21:24:03","guid":{"rendered":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/?p=2074"},"modified":"2025-08-26T17:24:03","modified_gmt":"2025-08-26T21:24:03","slug":"scott-cashman-provides-10-key-tax-changes-under-the-one-big-beautiful-bill-act","status":"publish","type":"post","link":"https:\/\/www.bowditch.com\/estateandtaxplanningblog\/2025\/08\/26\/scott-cashman-provides-10-key-tax-changes-under-the-one-big-beautiful-bill-act\/","title":{"rendered":"Scott Cashman Provides 10 Key Tax Changes Under the One Big Beautiful Bill Act"},"content":{"rendered":"

The One Big Beautiful Bill Act (OBBBA) introduces permanent changes to a wide range of tax provisions. From individual tax rates to business deductions and estate tax exemptions, the Act reshapes key areas of the tax code. In an article in the Worcester Business Journal<\/em>, Scott Cashman outlines ten of the most significant changes.<\/p>\n

4) Estate tax exemption.\u00a0<\/strong>OBBBA permanently increases the federal estate and gift tax exemption to $15 million, indexed annually for inflation, for estates of decedent\u2019s dying after 2025.<\/p>\n

3) Qualified business income deduction.\u00a0<\/strong>OBBBA makes permanent the 20% deduction for qualified business income (\u201cQBI\u201d) and increases the phase-in income limitations beginning for tax years after 2025.<\/p><\/blockquote>\n

Continue reading \u201c10 Things I know about … Prenups<\/a>\u201d on the Worcester Business Journal<\/em> website (subscription required).<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

The One Big Beautiful Bill Act (OBBBA) introduces permanent changes to a wide range of tax provisions. From individual tax rates to business deductions and estate tax exemptions, the Act reshapes key areas of the tax code. In an article in the Worcester Business Journal, Scott Cashman outlines ten of…<\/p>\n","protected":false},"author":1,"featured_media":1754,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false,"_links_to":"","_links_to_target":""},"categories":[486,10],"tags":[441,744,180,97],"class_list":["post-2074","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-reform","category-taxes","tag-estate-taxes","tag-tax-changes","tag-tax-planning","tag-tax-reform"],"acf":[],"yoast_head":"\nTop 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