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What the “One Big Beautiful Bill” Means for Business Owners (Especially C-Corps)

PLEASE NOTE: This blog is not me being for Trump or against Trump.


This is strictly about facts—and how new federal law affects you as a business owner.


I’ve said it time and time again: when legislation passes, whether you like the president or not, you have to assess the impact on your business. Not emotionally. Not politically. Strategically.


And here’s why:


👉 According to the IRS (source), the term “U.S. person” includes:


  • A citizen or resident of the United States

  • A domestic corporation


So whether it’s Biden, Trump, or anyone else in office—your business is bound to U.S. law. If you’ve structured your business as a domestic C-Corp, you’re treated as a legal person under U.S. tax code. You’re on the field, whether you know the rules or not.


🧠 Stop Thinking Like an Employee, Start Thinking Like a Shareholder


Employees:


  • Contribute to Social Security for retirement

  • Contribute to Medicare for future medical coverage

  • Contribute to 401(k) to maybe retire at 65


Shareholders and business owners:


  • Build asset-producing companies

  • Strategically spend and invest to accelerate retirement

  • Think in terms of ownership, equity, and structure


If you're still operating like an employee with a side hustle, you’re missing the point.


And that’s why this new legislation—The One Big Beautiful Bill signed into law on July 4, 2025—is something you need to understand if you run or plan to run a C-Corporation.


Let’s get into it.

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🔥 Key Takeaways for Business Owners


✅ 1. C-Corp Owners See Major Benefits


🔹 2017 Trump Tax Cuts Made Permanent


  • Corporate tax rate locked in at 21%—still one of the lowest globally.

  • Retains international tax reforms, reducing tax burden on foreign profits.


🔹 ⚙️ Full Expensing Made Permanent – Immediate Deductions That Fuel Growth


Businesses can now deduct 100% of the cost of equipment, vehicles, or machinery in the year the asset is placed in service—no more waiting 5–7 years to depreciate.


📦 Example: Buy $300,000 worth of commercial vehicles for your delivery fleet?


Deduct all $300,000 this year.


🏗 Construction company upgrading equipment?


Take the full deduction immediately and use the tax savings to scale faster.


🎥 Content creator building a media studio?


Cameras, lighting, mics, and editing software—all can be fully deducted this year.


This is huge for:


  • Manufacturing

  • Construction

  • Logistics

  • Real estate development

  • Content creation and media companies

  • Business consultants investing in software, tools, or systems


If your company invests in physical or digital infrastructure, you now grow and save at the same time.


And here comes my favorite...


🔹 🔁 Restored Interest Deductibility – A Huge Win for Funding


Previously, interest on business loans had deduction limits. Not anymore. With this bill, interest payments on business debt can be fully deducted, giving C-Corps and capital-heavy businesses a massive edge.


🏦 Example: You take out a $500,000 loan for a new warehouse at 9% interest. That’s $45,000 in annual interest payments—now fully deductible.


This means:


  • Lower taxable income

  • Improved cash flow

  • More funding leverage without tax penalty


This is a green light for strategic borrowing.This is why I always say—structure your business the right way.


🔹 R&D Expensing Permanently Restored


If your business is involved in tech, product development, or innovation, you can now expense 100% of research and development costs immediately.


Perfect for:


  • Software startups

  • Manufacturing & engineering firms

  • Course creators, consultants, and agencies investing in original systems, frameworks, or learning platforms

  • Content innovators developing apps, tools, or delivery platforms


Yes, if you’re building or testing unique ways to deliver content or intellectual property, you may qualify for R&D deductions.


🔹 Opportunity Zone Enhancements


Opportunity Zones are now permanently extended and improved, incentivizing businesses to develop in low-income or rural areas.


If you're in real estate, development, or expanding operations, this is an incredible tax-advantaged strategy to grow and reduce capital gains taxes.


✅ 2. S-Corps, Sole Proprietors, and Partnerships


Even if you’re not a C-Corp, there’s still value here:


  • 20% QBI Deduction Made Permanent for pass-through entities

  • No Tax on Tips or Overtime (great for hospitality and services)

  • Higher Standard Deduction simplifies filing and reduces taxable income


But remember: These benefits aren’t layered. You don’t get the strategic protection or long-term planning advantages of a properly structured C-Corp.


💸 Tax Relief Highlights – Personal & Family


  • No Tax on Tips, Overtime, or Social Security

  • Child Tax Credit Doubled and Permanent (up to $4,000+ per child)

  • New Trump Accounts for children under 18 (like enhanced 529s)

  • $6,000 Bonus Exemption for low- and middle-income seniors


For business owners supporting parents or children—this is real money saved.


🏢 What This Means for C-Corps Structurally


🔹 Better Tax Planning


Here’s the truth that most business owners never learn:

A properly structured C-Corp can earn $200,000—and still legally owe $0 in federal income tax.

Let’s walk through exactly how:


💼 Scenario: Your C-Corp earns $200,000 in net profit


With strategic deductions and layered structuring, you can reduce your taxable income to $0—without putting yourself on payroll.


✅ Step 1: Full Expensing – $55,000


You invest in your business:


  • Equipment, cameras, and lighting: $12,000

  • Studio or office improvements: $10,000

  • Software, laptops, and phones: $8,000

  • Business-use vehicle (100% bonus depreciation): $25,000


✔️ Deduct the full $55,000 this year under 100% expensing.


✅ Step 2: Charitable Contribution – $25,000


You donate to a qualified 501(c)(3)—preferably one you control.


✔️ C-Corps can deduct up to 10% of taxable income per year, and carry forward the rest for 5 years.


✔️ You deduct $20,000–$25,000 now depending on final taxable amount.


✅ Step 3: Holding Company Invoices – $50,000


Your Holding Company (another C-Corp you control) invoices the operating company for:


  • Strategic oversight

  • Asset management

  • Intellectual property licensing

  • Administrative services


✔️ Your C-Corp expenses the $50,000 as a legitimate business expense.


✔️ The Holding Company recognizes the $50,000 as income—but can deduct its own expenses to bring its taxable income down to zero too (e.g., insurance, travel, leasing, advisory, software).


✅ Step 4: Interest Deduction – $6,000


You’ve used a business credit line or financing. The interest is fully deductible.


✅ Step 5: Admin + Operating Expenses – $64,000


This includes:


  • Business insurance

  • Software licenses

  • Marketing and advertising

  • CRM tools

  • Legal & compliance

  • Travel and business meals


✔️ All fully deductible.


🧾 Total Deductions Breakdown

Category

Amount

Full Expensing

$55,000

Charitable Contributions

$25,000

Holding Company Invoice

$50,000

Interest Expense

$6,000

Admin/Operations

$64,000

Total Deductions

$200,000

✅ Taxable Income: $0

✅ Federal Corporate Tax Owed: $0


💰 Bonus: Pay Yourself with Qualified Dividends

After all expenses are accounted for, your C-Corp may have no profit left to distribute. But your Holding Company can issue a qualified dividend to you from its own retained earnings.


  • If your AGI is under $47,025 (single) or $94,050 (married) → your dividend is taxed at 0%

  • If you're above that, the tax is only 15%–20%, still far below regular income tax


✔️ No W-2

✔️ No self-employment tax

✔️ No payroll headaches

✔️ Just structured cash flow


🧠 And if your C-Corp made $400,000?


Your Holding Company could invoice for $100,000+, and use its own structure to expense that down.


The larger the income, the more valuable a layered structure becomes.


💡 Bottom Line


The C-Corp isn’t about “avoiding taxes” — it’s about applying the law with intention.

C-Corps pay taxes after expenses.LLCs pay taxes before you ever get to build a strategy.

If you're trying to grow, invest, and leave a legacy — you need more than hustle.You need structure.


🔹 Stronger Funding Position


  • Full expensing and deductibility improves financials

  • Makes your company more attractive to banks, investors, and fintech lenders (Stripe, Brex, etc.)


🔹 Enhanced Legacy Planning


  • Your C-Corp can lease property from your REIT

  • Your Holding Company can own it all

  • Your Trust can protect it long-termThis is how you own nothing and control everything.


💼 Medicaid & Healthcare Impacts for Employers


  • Work requirements for able-bodied adults = potentially more available workers

  • Lower fraud = more stability in state budgets and Medicaid programs

  • Expanded HSAs & family leave credits = better benefits to attract talent


🚨 Strategic Considerations for You and Your Community

✅ Strategy

💼 How the Bill Helps

Form a C-Corp

Lock in low taxes, strong entity separation, and control

Reinvest Profits

Full expensing + interest deduction = faster growth

Use Opportunity Zones & REITs

Build assets tax-efficiently

Hire Staff Strategically

Tax-free overtime + healthcare incentives

Use the Legacy Builder Path

Structure with: Operating C-Corp + Parent C-Corp + REIT + Holding Company (WY) + Optional Non-Profit for maximum leverage


📌 Final Thoughts


The One Big Beautiful Bill offers major wins for:


  • Middle-income business owners

  • C-Corps and scaling businesses

  • Families building legacy and structure

  • Entrepreneurs using holding companies and trusts


But I also want to pause and say this clearly:


I did not write this blog to endorse or attack any political figure.


And I did not write it to ignore those who may not benefit right now.


I want to be honest with you—this blog is not about who you voted for.

It’s about understanding what laws mean for your business and how to respond strategically.


I personally do not have control over what bills get passed.


But I do have control over how I move, how I lead, and how I respond.


And so do you.


I know some of you may feel left out.


Maybe you're not a C-Corp.

Maybe you're still trying to get your business off the ground.

Maybe you're just tired.

Or maybe you hate the ground Donald Trump walks on.


Some may say, “Dewayne, it’s not always about the money”—and I couldn’t agree with you more.


Others may say, “Dewayne, he doesn’t have any morals.”


I hear you. I really do.


It’s simply about: Now that the bill is passed, how do I move?


But look… I get it.


I really do.


And I want you to know—your feelings are valid.


But no matter who’s in office…

No matter what bill gets signed…

We still have to look in the mirror and ask:


Are we going to wait for someone to save us… or will we start saving ourselves?


Will we keep living check to check, or will we choose to:


  • Live below our means?

  • Cancel Netflix?

  • Stop scrolling and start building?

  • Sacrifice 12 months to live free the next 12?


You can either complain for the next 4 years about who won the election…

Or you can use the next 4 years to change your life.


This blog is simply to give business owners in my community the facts—so they can think critically and act intentionally.


So they can ask, "How does this law affect my legacy?" and "How do I adjust my strategy to protect my future?"


Because it’s easy to complain.

It’s much harder to focus on the things we can control.


When most people opened their business as an LLC and received their EIN, the IRS literally said:

“You have chosen LLC.”

That means you made a choice to structure your future around a word that means "limited."


But I chose C-Corp—because words have power.

I chose not to be limited.


Because the dictionary defines limited as:

“Restricted in size, amount, or extent; few, small, or short.”

I also chose not to label myself as a small business, because small is defined as:

“Less than normal or usual… insignificant… unimportant.”

These are choices we make.

And I chose differently.


So my final question is simple:

What will you choose?


📚 Sources & References


 
 
 

2 Comments

Guest
Jul 24

God bless you brother. I'm working on it now. Making sure my structure is safe and sound. Good read.

Like
Newbeyah
Jul 18

Thank you, Dewayne...good read!

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