{"id":1115,"date":"2026-02-02T18:54:10","date_gmt":"2026-02-02T18:54:10","guid":{"rendered":"https:\/\/www.sasscpas.com\/blog\/?p=1115"},"modified":"2026-02-02T18:54:11","modified_gmt":"2026-02-02T18:54:11","slug":"2026-tax-law-changes-for-businesses","status":"publish","type":"post","link":"https:\/\/www.sasscpas.com\/blog\/index.php\/2026\/02\/02\/2026-tax-law-changes-for-businesses\/","title":{"rendered":"2026 Tax Law Changes for Businesses"},"content":{"rendered":"\n<p>Here&#8217;s a sampling of some significant tax law changes going into effect this year:<\/p>\n\n\n\n<ul><li>Increase of the Section 179 expensing limit to $2.56 million and the phaseout threshold to $4.09 million (up from $2.5 million and $4 million, respectively, for 2025).<\/li><li>Expansion of the income ranges over which the Section 199A qualified business income deduction limitations phase in, generally to $201,750 &#8211; $276,750 (up from $197,300 &#8211; $247,300 for 2025), double those amounts for married couples filing jointly.<\/li><li>Reduction of the threshold for the excess business loss limitation to $256,000 (down from $313,000 for 2025), double those amounts for joint filers.<\/li><li>Increase of the limitation on the use of the cash method of accounting to $32 million (up from $31 million for 2025).<\/li><li>New option to claim the family and medical leave credit for up to 25% of insurance premiums paid or incurred during the tax year for active family and medical leave coverage instead of claiming the credit for up to 25% of eligible family and medical leave compensation paid.<\/li><li>Elimination of certain clean energy incentives, such as the Section 179D deduction for energy-efficient commercial buildings and the alternative fuel vehicle refueling property credit (both after June 30, 2026).<\/li><\/ul>\n\n\n\n<p><a href=\"https:\/\/www.sasscpas.com\/consultation.htm\" data-type=\"URL\" data-id=\"https:\/\/www.sasscpas.com\/consultation.htm\">Contact us<\/a> to discuss how these or other changes might affect your business<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Here&#8217;s a sampling of some significant tax law changes going into effect this year: Increase of the Section 179 expensing limit to $2.56 million and the phaseout threshold to $4.09 million (up from $2.5 million and $4 million, respectively, for 2025). Expansion of the income ranges over which the Section 199A qualified business income deduction [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1116,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/posts\/1115"}],"collection":[{"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/comments?post=1115"}],"version-history":[{"count":2,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/posts\/1115\/revisions"}],"predecessor-version":[{"id":1129,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/posts\/1115\/revisions\/1129"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/media\/1116"}],"wp:attachment":[{"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/media?parent=1115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/categories?post=1115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sasscpas.com\/blog\/index.php\/wp-json\/wp\/v2\/tags?post=1115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}