Tax Learning Network

👏 The Founder’s Trifecta: The "Silent Win" for Startups

Everyone is obsessing over "No Tax on Tips" and "Overtime Rules." Ignore it. That is consumer noise. That is retail politics.

Don't trade in noise. Trade in Burn Rate, EBITDA, and Equity.

While the media is distracted, the "One Big Beautiful Tax Bill" just quietly restored the Founder Trifecta.

I’ve been tearing through the bill. This isn't just tax relief; this is architectural.
Here is the "Alpha" you need to know today:

1. R&D Expensing (Section 174) is finally fixed. The 5-year amortization rule was bleeding startups dry. Effective 2025, it’s gone. Domestic R&D is immediately expensible again.

The Unlock: This is non-dilutive capital. By stopping the cash drain to the IRS, you are essentially securing a bridge round without having to give up a board seat.

2. QSBS Just Got Supercharged (The $15M Exit). This changes how you should structure your exit.

The Cap: Up from $10M to $15M tax-free.

The Scale: The Gross Asset Test is now $75M. Series B and C founders are suddenly back in the qualified zone.

The Liquidity: There is a new "Tiered Exit." You can now secure a 50% exclusion after just 3 years. You don’t have to white-knuckle it for 5 years to bank a win anymore.

3. The Hardware Hack (Bonus Depreciation). Restored to 100%. Permanent.

The Move: DeepTech founders—stop leasing. Buy the compute. Buy the machinery. The government is effectively financing your growth assets on Day one.

The Reality Check: Most accountants are great at telling you what happened last year. But don't pay for history; pay for yield.

So, a hard question:
If your tax strategy doesn’t have a specific slide on how you are leveraging the new $15M QSBS cap or the 3-year liquidity tier, who is actually managing your wealth?

TAX DAY!!

Do you know if you should take itemized or standard deduction(s)?

[Exception]
Married individuals filing separate must follow the same deduction.

If one takes the standard deduction, the other must also take the standard deduction.

If both spouses take itemized deductions, they cannot both count the same deductions.
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Don’t forget to pay yourself! 💰

There are rules in place for how you should pay yourself as a business owner. This post covers the most basic rules that will keep you out of trouble with the IRS.

If you are an independent contractor, freelancer, or have a side gig – and you don’t have a business bank account – you don’t need to worry about “paying yourself.” Your tax returns will reconcile your income and ensure you are recording income and expenses appropriately.

The most important thing for you to remember is to keep good records. This can be whatever works for you, just write transactions down as they occur and be consistent! You may think you will remember at the end of the year, but I assure you that you won’t.
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