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OBBBA Business Tax Changes for 2026: What Businesses Need to Know

global Tax

OBBBA Business Tax Changes for 2026: What Businesses Need to Know

The OBBBA introduced several business tax changes that take effect in 2026, including expanded QBI deduction phase-in ranges, a lower excess business loss threshold, enhanced employee benefit credits, and the expiration of certain tax incentives. Learn what businesses should know as they plan for year end.

By Loree Dubois, CPA, MBA November 03, 2026