2025 Tax Changes on the Table: What Business Owners Should Really Be Watching

Beyond the Headlines: How Proposed Tax Cuts Could Shape Your Bottom Line As Congress debates the next round of 2025 tax reform proposals, business owners across Texas and Mexico are wondering how the changes could affect their bottom line. For U.S.-based entrepreneurs—whether you’re operating an LLC in McAllen or a business in Monterrey doing cross-border trade—the fine print of this proposed legislation could translate into thousands saved or lost. 

Let’s break it down in plain language. 

Bonus Depreciation Is (Probably) Back 

If you’re planning to invest in new machinery, company vehicles, or property upgrades, bonus depreciation 2025 is the headline to watch. This proposal reinstates 100% immediate expensing for qualifying assets placed in service between January 2025 and 2030. That means you could write off big-ticket purchases in full, upfront—rather than spreading it out over years. 

Tip: If you’ve been delaying equipment or software upgrades, 2025 might be the time to act. 

R&D Gets a Break Too 

Under the proposed bill, U.S.-based businesses could again expense their research and development (R&D) costs immediately, rather than amortizing over five years. This applies to domestic spending—great news for small businesses testing products or investing in innovation. This change to Section 174 is especially important for startups and firms in consulting, manufacturing, and software development. 

Pass-Through Entities May Get a Bigger Deduction 

One of the most relevant changes for LLCs and freelancers is a boost to the Section 199A deduction, often known as the 20% QBI deduction. The proposed bill increases this to 23% and introduces partial eligibility for certain service businesses—like consultants, accountants, and creatives. 

If you own a pass-through entity, this could mean keeping more of what you earn. And for small business owners in Texas—where LLCs and S Corps are popular structures—this deduction matters. 

¿Tienes una LLC en Estados Unidos? Esta deducción puede ayudarte a reducir tus impuestos significativamente. Pregunta por el “QBI deduction” o “deducción del 20% para negocios”. 

State and Local Tax (SALT) Cap Relief Could Help Higher Earners 

Currently capped at $10,000, the SALT deduction cap may be raised to $30,000. This matters for high earners in states like California and New York—but also for business owners in Texas who pay high property taxes. If you own commercial or rental property, this could provide welcome relief. 

Tip para empresarios mexicanos:  Si tienes activos o una empresa operando en Estados Unidos, presta atención a tus deducciones. Enteder que deducciones fiscales de negocio EEUU puedes deducir legalmente te a reducir tu carga fiscal y aprovechar al máximo los beneficios disponibles para negocios extranjeros. 

Estate Planning? There’s Something for You Too 

The proposed bill keeps the estate tax exemption at around $15 million, avoiding a major rollback. If you’re working on long-term succession planning or managing multi-generational assets in the U.S., this change offers some predictability. 

But... Clean Energy Incentives May Disappear 

For business owners looking to install solar panels, EV chargers, or energy-efficient systems, take note: many clean energy tax credits could disappear after December 31, 2025. That includes credits for home solar, energy-efficient upgrades, and EV tax credits (a popular search as both U.S. and Mexican business owners consider sustainable fleets). 

¿Planeas invertir en paneles solares o cargadores para autos eléctricos en EE.UU.? Considera hacerlo pronto, ya que el “crédito fiscal vehículos eléctricos" podría desaparecer después de 2025. 

Clean Energy Incentives May Disappear 

What This Means for Business Owners in Texas and Mexico 

Whether you’re based in Houston, Laredo, or Mexico, these tax changes are not just theoretical—they can shape your decision-making: 

• Plan capital investments strategically to maximize bonus depreciation. 

• Review your business structure—LLC or S Corp? The Section 199A deduction may sway your choice. 

• Move fast on energy-efficient upgrades before credits disappear. 

• Stay informed on dual tax reporting if you operate between Mexico and the U.S. 

• Estate or exit planning? Use the current exemption window wisely. 

The Bottom Line 

The proposed 2025 tax reform package could offer real advantages—but only for those who plan ahead. For business owners on both sides of the border, this is a moment to reevaluate your tax strategy, re-invest in growth, and avoid leaving money on the table. 

Need help understanding how these updates impact your specific situation? Let’s connect and break it down together—sin tecnicismos. 

2025 Tax Changes for Business Owners USA: Key Insights & Strategies