{"id":5642,"date":"2026-01-20T14:15:53","date_gmt":"2026-01-20T14:15:53","guid":{"rendered":"https:\/\/tysllp.com\/?p=5642"},"modified":"2026-01-20T21:39:41","modified_gmt":"2026-01-20T21:39:41","slug":"maximizing-growth-a-guide-to-the-new-business-investment-and-provisions","status":"publish","type":"post","link":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/","title":{"rendered":"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA"},"content":{"rendered":"\n<p>The <strong>business investment and provisions<\/strong> of the One Big Beautiful Bill Act (OBBBA) permanently codify 100% bonus depreciation and the Section 199A deduction. These changes allow business owners to immediately expense capital assets and reduce taxable income by 20% for pass-through entities. Consequently, these provisions provide long-term certainty for domestic R&amp;D and capital scaling.<\/p>\n\n\n\n<p><br><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"346\" src=\"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office-1024x346.avif\" alt=\"\" class=\"wp-image-5647\" srcset=\"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office-1024x346.avif 1024w, https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office-300x102.avif 300w, https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office-768x260.avif 768w, https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office-100x34.avif 100w, https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office-865x293.avif 865w, https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/daily-life-business-people-office.avif 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-are-the-permanent-business-investment-and-provisions\"><strong>What are the Permanent Business Investment and Provisions?<\/strong><\/h2>\n\n\n\n<p>Understanding the 2025 legislative shift is vital for every SMB owner. For years, tax planning felt like a moving target due to sunset clauses. However, the OBBBA changed the landscape. It solidified several temporary measures into permanent law. This stability allows for aggressive, multi-year growth strategies.<\/p>\n\n\n\n<p>At <strong>TYS<\/strong>, we leverage over 60 years of tax accounting experience to navigate these waters. Whether you are searching for a <strong>tax accountant near me<\/strong> in Rochester, NY, or Walnut Creek California, our team ensures you capture every dollar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Section 168(k): Permanent 100% Bonus Depreciation<\/strong><\/h2>\n\n\n\n<p>One of the most powerful <strong>business investment and provisions<\/strong> is the restoration of 100% bonus depreciation. Under the previous schedule, this benefit was phasing out. Now, it is a permanent fixture of the tax code.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>How It Works<\/strong><\/h3>\n\n\n\n<p>When you purchase &#8220;qualified property,&#8221; you can deduct the entire cost in the first year. This applies to equipment, machinery, and certain interior improvements. Therefore, your <strong>Tax Basis<\/strong> in the asset drops to zero immediately. This creates a massive front-loaded tax shield.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Impact on Cash Flow<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Immediate Savings:<\/strong> You keep more cash in the business now.<\/li>\n\n\n\n<li><strong>Reduced Liability:<\/strong> Your taxable income drops significantly.<\/li>\n\n\n\n<li><strong>Asset Upgrades:<\/strong> You can replace old fleet vehicles or tech without waiting years for a write-off.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Section 199A: The Permanent 20% Pass-Through Deduction<\/strong><\/h2>\n\n\n\n<p>Most small businesses operate as LLCs, Partnerships, or S-Corps. These are &#8220;pass-through&#8221; entities. The OBBBA made the Section 199A Qualified Business Income (QBI) deduction permanent. This is a cornerstone of the modern <strong>business investment and provisions<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Strategic Benefits<\/strong><\/h3>\n\n\n\n<p>Eligible taxpayers can deduct up to 20% of their QBI from their taxable income. However, this deduction is subject to certain wage and property limitations. Because this is now permanent, owners can plan their compensation structures with total confidence.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Feature<\/strong><\/td><td><strong>Impact of Permanency<\/strong><\/td><\/tr><tr><td><strong>Tax Rate<\/strong><\/td><td>Effective top rate for pass-throughs stays near 29.6%.<\/td><\/tr><tr><td><strong>Planning<\/strong><\/td><td>No need to worry about the 2026 &#8220;tax cliff.&#8221;<\/td><\/tr><tr><td><strong>Hiring<\/strong><\/td><td>Predictable tax savings allow for better salary budgeting.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>R&amp;D Expensing: Section 174 Reinstatement<\/strong><\/h2>\n\n\n\n<p>Innovation is expensive. Previously, businesses had to amortize domestic Research and Development (R&amp;D) costs over five years. The new <strong>business investment and provisions<\/strong> reinstate immediate expensing under Section 174.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Why This Matters for SMBs<\/strong><\/h3>\n\n\n\n<p>If you develop new software or improve manufacturing processes, you can now deduct those costs in the year you incur them. This change directly boosts domestic innovation. It removes the &#8220;tax penalty&#8221; for trying to build better products in the U.S.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Specialized Accounting for Construction and Industry<\/strong><\/h2>\n\n\n\n<p>For our construction clients, these <strong>business investment and provisions<\/strong> interact deeply with <strong>Section 460<\/strong>. Managing a <strong>WIP (Work in Progress) Schedule<\/strong> requires precision. You must track <strong>Over\/Under-billing<\/strong> to ensure your financial statements remain accurate for bonding and bank requirements.<\/p>\n\n\n\n<p>Our experts analyze your <strong>Tax Basis<\/strong> and cash positions daily. We don&#8217;t just &#8220;do taxes.&#8221; We build a financial foundation. If you need a <strong>business tax preparer near me<\/strong>, TYS provides the technical depth required for complex industries.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Summary of Key Changes<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Bonus Depreciation:<\/strong> 100% deduction for qualified property is now permanent.<\/li>\n\n\n\n<li><strong>Section 199A:<\/strong> The 20% QBI deduction will not expire.<\/li>\n\n\n\n<li><strong>R&amp;D Costs:<\/strong> Domestic research is fully deductible in Year 1.<\/li>\n\n\n\n<li><strong>Stability:<\/strong> Business owners can now execute five-year and ten-year plans.<\/li>\n<\/ol>\n\n\n\n<p>The <strong>business investment and provisions<\/strong> of the OBBBA represent a &#8220;pro-growth&#8221; environment. However, you must document your expenses correctly. The IRS remains vigilant regarding the classification of &#8220;qualified property.&#8221;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Expert Q&amp;A: Navigating the OBBBA<\/strong><\/h2>\n\n\n\n<p><strong>Q1:<\/strong> Does 100% bonus depreciation apply to used equipment?<\/p>\n\n\n\n<p><strong>A: <\/strong>Yes. Under the current business investment and provisions, bonus depreciation applies to both new and used &#8220;qualified property.&#8221; However, the property must be &#8220;new to you.&#8221; It cannot be acquired from a related party.<\/p>\n\n\n\n<p><strong>Q2:<\/strong> What happens if my QBI deduction exceeds my taxable income?<\/p>\n\n\n\n<p><strong>A:<\/strong> If your 199A deduction is more than your taxable income (minus net capital gains), the deduction is limited. The excess does not carry forward. This makes year-end timing critical.<\/p>\n\n\n\n<p><strong>Q3<\/strong>: Can I still use Section 179 alongside bonus depreciation?<\/p>\n\n\n\n<p><strong>A:<\/strong> Absolutely. Many businesses use Section 179 for specific equipment up to a certain dollar limit. Then, they use bonus depreciation for the remaining balance. We help you choose the best sequence for your specific bracket.<\/p>\n\n\n\n<p><strong>Q4<\/strong>: Does the R&amp;D expensing apply to foreign research?<\/p>\n\n\n\n<p><strong>A:<\/strong> No. The immediate expensing under the new business investment and provisions applies specifically to domestic (U.S.-based) research and development. Foreign R&amp;D must still be amortized over 15 years.<\/p>\n\n\n\n<p><strong>Contact TYS today at our Rochester, NY or Walnut Creek, CA offices to ensure your business maximizes these permanent tax advantages.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"http:\/\/tysllp.com\/contact-us\">Contact TYS Today<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The business investment and provisions of the One Big Beautiful Bill Act (OBBBA) permanently codify 100% bonus depreciation and the Section 199A deduction. These changes allow business owners to immediately expense capital assets and reduce taxable income by 20% for pass-through entities. Consequently, these provisions provide long-term certainty for domestic R&amp;D and capital scaling. What are the Permanent Business Investment &#8230; <a href=\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":5646,"comment_status":"closed","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[543,9,1258],"tags":[1279],"class_list":["post-5642","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-news","category-tax-accounting","category-tax-planning","tag-taxstrategy-obbba-constructionaccounting-smbtax-tysaccounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.7 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA<\/title>\n<meta name=\"description\" content=\"Master the new business investment and provisions under the OBBBA. TYS helps SMBs in NY and CA maximize permanent tax savings today.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA\" \/>\n<meta property=\"og:description\" content=\"Master the new business investment and provisions under the OBBBA. TYS helps SMBs in NY and CA maximize permanent tax savings today.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\" \/>\n<meta property=\"og:site_name\" content=\"TYS ACCOUNTANTS\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/TYSLLP\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/TYSLLP\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-20T14:15:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-20T21:39:41+00:00\" \/>\n<meta name=\"author\" content=\"tysllp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@tysllp\" \/>\n<meta name=\"twitter:site\" content=\"@tysllp\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\"},\"author\":{\"name\":\"tysllp\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88\"},\"headline\":\"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA\",\"datePublished\":\"2026-01-20T14:15:53+00:00\",\"dateModified\":\"2026-01-20T21:39:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\"},\"wordCount\":833,\"publisher\":{\"@id\":\"https:\/\/tysllp.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif\",\"keywords\":[\"#TaxStrategy #OBBBA #ConstructionAccounting #SMBTax #TYSAccounting\"],\"articleSection\":[\"Business News\",\"Tax Accounting\",\"Tax Planning\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\",\"url\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\",\"name\":\"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA\",\"isPartOf\":{\"@id\":\"https:\/\/tysllp.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif\",\"datePublished\":\"2026-01-20T14:15:53+00:00\",\"dateModified\":\"2026-01-20T21:39:41+00:00\",\"description\":\"Master the new business investment and provisions under the OBBBA. TYS helps SMBs in NY and CA maximize permanent tax savings today.\",\"breadcrumb\":{\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage\",\"url\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif\",\"contentUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif\",\"width\":1024,\"height\":1024},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/tysllp.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"#TaxStrategy #OBBBA #ConstructionAccounting #SMBTax #TYSAccounting\",\"item\":\"https:\/\/tysllp.com\/tag\/taxstrategy-obbba-constructionaccounting-smbtax-tysaccounting\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/tysllp.com\/#website\",\"url\":\"https:\/\/tysllp.com\/\",\"name\":\"TYS LLP Accountants\",\"description\":\"Trusted Advisors and Accountants\",\"publisher\":{\"@id\":\"https:\/\/tysllp.com\/#organization\"},\"alternateName\":\"TYS Accountants\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/tysllp.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/tysllp.com\/#organization\",\"name\":\"TYS LLP\",\"url\":\"https:\/\/tysllp.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png\",\"contentUrl\":\"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png\",\"width\":100,\"height\":100,\"caption\":\"TYS LLP\"},\"image\":{\"@id\":\"https:\/\/tysllp.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/TYSLLP\",\"https:\/\/x.com\/tysllp\",\"https:\/\/www.instagram.com\/tysllp\",\"https:\/\/www.linkedin.com\/company\/tysllp\",\"https:\/\/www.youtube.com\/channel\/UCiF3UP_KU4iKrDfh9Gcy3UQ\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88\",\"name\":\"tysllp\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tysllp.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g\",\"caption\":\"tysllp\"},\"sameAs\":[\"https:\/\/tysllp.com\/\",\"https:\/\/www.facebook.com\/TYSLLP\/\",\"https:\/\/www.instagram.com\/tysllp\/\",\"https:\/\/www.linkedin.com\/company\/tysllp\/\"],\"url\":\"https:\/\/tysllp.com\/author\/tysllp\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA","description":"Master the new business investment and provisions under the OBBBA. TYS helps SMBs in NY and CA maximize permanent tax savings today.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/","og_locale":"en_US","og_type":"article","og_title":"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA","og_description":"Master the new business investment and provisions under the OBBBA. TYS helps SMBs in NY and CA maximize permanent tax savings today.","og_url":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/","og_site_name":"TYS ACCOUNTANTS","article_publisher":"https:\/\/www.facebook.com\/TYSLLP","article_author":"https:\/\/www.facebook.com\/TYSLLP\/","article_published_time":"2026-01-20T14:15:53+00:00","article_modified_time":"2026-01-20T21:39:41+00:00","author":"tysllp","twitter_card":"summary_large_image","twitter_creator":"@tysllp","twitter_site":"@tysllp","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#article","isPartOf":{"@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/"},"author":{"name":"tysllp","@id":"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88"},"headline":"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA","datePublished":"2026-01-20T14:15:53+00:00","dateModified":"2026-01-20T21:39:41+00:00","mainEntityOfPage":{"@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/"},"wordCount":833,"publisher":{"@id":"https:\/\/tysllp.com\/#organization"},"image":{"@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage"},"thumbnailUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif","keywords":["#TaxStrategy #OBBBA #ConstructionAccounting #SMBTax #TYSAccounting"],"articleSection":["Business News","Tax Accounting","Tax Planning"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/","url":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/","name":"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA","isPartOf":{"@id":"https:\/\/tysllp.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage"},"image":{"@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage"},"thumbnailUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif","datePublished":"2026-01-20T14:15:53+00:00","dateModified":"2026-01-20T21:39:41+00:00","description":"Master the new business investment and provisions under the OBBBA. TYS helps SMBs in NY and CA maximize permanent tax savings today.","breadcrumb":{"@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#primaryimage","url":"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif","contentUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2026\/01\/Business-Investment-and-Provisions.avif","width":1024,"height":1024},{"@type":"BreadcrumbList","@id":"https:\/\/tysllp.com\/maximizing-growth-a-guide-to-the-new-business-investment-and-provisions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/tysllp.com\/"},{"@type":"ListItem","position":2,"name":"#TaxStrategy #OBBBA #ConstructionAccounting #SMBTax #TYSAccounting","item":"https:\/\/tysllp.com\/tag\/taxstrategy-obbba-constructionaccounting-smbtax-tysaccounting\/"},{"@type":"ListItem","position":3,"name":"Maximizing Growth: A Guide to the New Business Investment and Provisions of the OBBBA"}]},{"@type":"WebSite","@id":"https:\/\/tysllp.com\/#website","url":"https:\/\/tysllp.com\/","name":"TYS LLP Accountants","description":"Trusted Advisors and Accountants","publisher":{"@id":"https:\/\/tysllp.com\/#organization"},"alternateName":"TYS Accountants","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/tysllp.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/tysllp.com\/#organization","name":"TYS LLP","url":"https:\/\/tysllp.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tysllp.com\/#\/schema\/logo\/image\/","url":"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png","contentUrl":"https:\/\/tysllp.com\/wp-content\/uploads\/2019\/05\/TYS-Favicon.png","width":100,"height":100,"caption":"TYS LLP"},"image":{"@id":"https:\/\/tysllp.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/TYSLLP","https:\/\/x.com\/tysllp","https:\/\/www.instagram.com\/tysllp","https:\/\/www.linkedin.com\/company\/tysllp","https:\/\/www.youtube.com\/channel\/UCiF3UP_KU4iKrDfh9Gcy3UQ"]},{"@type":"Person","@id":"https:\/\/tysllp.com\/#\/schema\/person\/6003829476ee725959a4254c25d6bb88","name":"tysllp","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tysllp.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7c89607f6a9c62b8ae81393ba2f23d336309209e516a45441d227cde732a1bd8?s=96&d=mm&r=g","caption":"tysllp"},"sameAs":["https:\/\/tysllp.com\/","https:\/\/www.facebook.com\/TYSLLP\/","https:\/\/www.instagram.com\/tysllp\/","https:\/\/www.linkedin.com\/company\/tysllp\/"],"url":"https:\/\/tysllp.com\/author\/tysllp\/"}]}},"_links":{"self":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts\/5642","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/comments?post=5642"}],"version-history":[{"count":5,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts\/5642\/revisions"}],"predecessor-version":[{"id":5687,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/posts\/5642\/revisions\/5687"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/media\/5646"}],"wp:attachment":[{"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/media?parent=5642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/categories?post=5642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tysllp.com\/wp-json\/wp\/v2\/tags?post=5642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}