2026 will be a strong year for most small businesses
Thank the One Big Beautiful Bill Act
COMMENTARY
By Gene Marks - Thursday, January 1, 2026
OPINION:
I think I understand why surveys from the National Federation of Independent Businesses, U.S. Chamber of Commerce and Bank of America are showing a rising level of small-business optimism. What do these small-business owners know? Based on my firm’s hundreds of clients and the thousands of business owners I have spoken with over the past six months, here’s what they know.
For starters, they know that the most significant impacts of the One Big Beautiful Bill Act will be kicking in.
Taxes
Thanks to the legislation passed midyear in 2025, businesses now have the permanent ability to deduct their costs of buying capital equipment, building manufacturing plants and doing more research and development. Their employees — particularly tipped workers, those working overtime and seniors — will be getting refunds for the tax overpayments they made in 2025 in advance of the deductions they will be taking when they file their tax returns.
Hopefully, on the advice of their accountants, they will adjust their estimated tax withholdings in 2026. All this means more money in their pockets. Workers can also now receive more benefits for dependent care and their retirement savings.
Regulations
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READ MORE: https://www.washingtontimes.com/news/2026/jan/1/2026-strong-year-small-businesses/
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