At ACMM Consulting, we continuously monitor changes in U.S. tax legislation to provide strategic and reliable advice to our international clients. One of the most relevant developments is the recent approval of the tax reform known as the “Big Beautiful Bill,” which introduces important provisions for those operating or investing in the U.S.

What does this new tax law mean for foreign entrepreneurs and investors?

Beyond its name, this tax legislation introduces valuable updates that can positively impact foreign clients with U.S. business structures such as LLCs, S Corps, or trusts. Below are the most relevant updates:

✅ 20% Pass-Through Deduction Made Permanent

If you operate through a pass-through entity such as an LLC or S Corporation, the reform makes the 20% income deduction permanent. This measure can significantly reduce your federal tax liability—especially relevant for professionals and consultants operating internationally.

✅ Section 179 Deduction Limit Increased

The new law doubles the Section 179 deduction cap to $2.5 million, allowing businesses to immediately deduct the full cost of qualifying purchases in the same tax year. This creates a strategic opportunity for investments in:

• Technology and equipment
• Commercial property improvements
• Software and productivity tools

This change can help improve your cash flow and tax efficiency.

✅ No FIRPTA changes, but now is the time to review your structure

Although no changes were made to FIRPTA or inbound investment taxes, this is the ideal moment to review your legal and tax structures in the U.S., particularly for real estate holdings. Current regulatory stability provides a good opportunity to optimize your strategy ahead of any future changes.

✅ Estate Tax Exemption to Increase in 2026

The federal estate tax exemption will rise to $15 million per person in 2026. This opens the door to implement:

• Trusts and estate planning tools
• Early gifting strategies
• International wealth structuring

These tools can help you protect your legacy and reduce tax exposure for future generations.

2025 is the time to act strategically

This year presents a critical window to evaluate your current tax structure, take advantage of deductions, and prepare for long-term regulatory shifts. At ACMM Consulting, our team is ready to help you design a custom plan aligned with your financial and business goals.

👉 Schedule a private consultation with our international tax experts today.

📲 Message us on WhatsApp at +1 (305) 924 2374 or email us at info@acmmconsulting.com.

We’re here to help you make confident and strategic decisions.

The information in this article is for general guidance only. ACMM Consulting is not responsible for actions taken based on this content without direct professional consultation. Every business case is unique—we strongly recommend contacting our team before making significant financial or legal decisions.  To receive personalized tax advisory services, contact us via WhatsApp at +1 (305) 924 2374 or email info@acmmconsulting.com.