With the passing of the One Big Beautiful Bill Act (OBBBA), the Federal Reserve cutting interest rates, and inflation showing signs of moderating, tax planning remains as important as ever for taxpayers seeking to manage cash flows and reduce their tax liabilities over time. As we approach the end of the year, now is the […]

The recently enacted One Big Beautiful Bill Act (OBBBA) introduces significant changes to dealership tax planning. Two provisions drive most 2025 modeling: accelerated cost recovery for capital investments and the return of the §163(j) business-interest limitation to 30% of EBITDA. Together, these changes expand expensing capacity for facilities, loaners, and equipment and influence financing structure. […]