https://www.sikich.com

Breaking Down the One Big Beautiful Bill Act’s M&A Tax Provisions

Sikich

Aug 14 2025

1 min read

In this recorded webinar, Sikich’s Transaction Advisory Services team reviewed the newly enacted One Big Beautiful Bill Act and its potential tax impacts on M&A.

The session covers:

Section 1202 capital gain exclusion

Bonus depreciation and immediate expensing

State and local (SALT) deductions

Deductibility of research and experimental (R&E) costs

Limitation on interest expense deduction

Watch to learn what changed, what stayed the same, and where new planning opportunities may be found.

Access additional resources on our One Big Beautiful Bill Act Hub.

This publication contains general information only and Sikich is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or any other professional advice or services. This publication is not a substitute for such professional advice or services, nor should you use it as a basis for any decision, action or omission that may affect you or your business. Before making any decision, taking any action or omitting an action that may affect you or your business, you should consult a qualified professional advisor. In addition, this publication may contain certain content generated by an artificial intelligence (AI) language model. You acknowledge that Sikich shall not be responsible for any loss sustained by you or any person who relies on this publication.

About the Author

Sikich

Sikich is a global company specializing in technology-enabled professional services. With more than 1,900 employees, Sikich draws on a diverse portfolio of technology solutions to deliver transformative digital strategies and is comprised of one of the largest CPA firms in the United States. From corporations and not-for-profits to state and local governments and federal agencies, Sikich clients utilize a broad spectrum of services* and products to help them improve performance and achieve long-term, strategic goals. *Securities offered through Sikich Corporate Finance LLC, member FINRA/SIPC. Investment advisory services offered through Sikich Financial, an SEC Registered Investment Advisor. 