Business Interest Deduction Changes in the One Big Beautiful Bill Act | Tax Planning Insights
BE Informed
• 5 min
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In this episode of BE Informed, I dive into the significant business provisions of the One Big Beautiful Bill Act, also known as OB3, which was enacted on July 4, 2025. Join me as I explore the reinstatement of EBITDA in calculating the business interest deduction, a change that offers more flexibility for leveraged companies. I also discuss the expanded definitions impacting motor vehicle and trailer dealerships, including new regulations regarding floor plan interest. Additionally, I highlight the implications of capitalizing interest under the uni cap rules, especially for those in construction. This episode is packed with vital information to help you navigate these changes effectively, ensuring you stay ahead in your financial planning. Tune in for essential insights that could impact your business strategy.
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