Canonical URL: https://giftcard.news/research-trends/one-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4/ --- description: UMB’s September 2025 overview connects gift and estate tax changes with business succession, expense planning and regular financial reviews. title: UMB reviews business planning implications of the 2025 tax law image: https://giftcard.news/images/social/v1/umb-reviews-business-planning-implications-2025-tax-law-dd4535d78d08df5c15f2c778aa93e421.jpg --- 1. [Home](https://giftcard.news/) 2. [Research & Trends](https://giftcard.news/research-trends/) # UMB reviews business planning implications of the 2025 tax law UMB’s September 2025 overview connects gift and estate tax changes with business succession, expense planning and regular financial reviews. By [Emma Carter](https://giftcard.news/author/emma-carter/) September 15, 2025 1 min read Share [ ](https://x.com/intent/post?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fone-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4%2F%3Futm%5Fsource%3Dx%26utm%5Fmedium%3Dsocial&text=UMB%20reviews%20business%20planning%20implications%20of%20the%202025%20tax%20law "X") [ ](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fone-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4%2F%3Futm%5Fsource%3Dlinkedin%26utm%5Fmedium%3Dsocial "LinkedIn") [ ](https://wa.me/?text=UMB%20reviews%20business%20planning%20implications%20of%20the%202025%20tax%20law%20https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fone-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4%2F%3Futm%5Fsource%3Dwhatsapp%26utm%5Fmedium%3Dsocial "WhatsApp") ![One big beautiful bill obbba business owners](https://giftcard.news/images/variants/v1/umb-reviews-business-planning-implications-2025-tax-law-one-big-beautiful-bill-w1200.webp) Photo: Source: blog.umb.com [UMB](https://giftcard.news/company/umb/) has reviewed business planning considerations following the One Big Beautiful Bill Act, signed into law on July 4, 2025\. Its September 2025 overview addresses business owners and operators, including those planning a company transfer. The bank identifies gift and estate tax provisions, research and development expenses, bonus depreciation, qualified small business stock and opportunity zones among the areas to discuss with tax advisers. Business succession is part of that discussion. UMB notes that the implications can depend on how ownership is passed to another person or organization. The overview also highlights industry-specific changes affecting renewable energy projects. IRS guidance confirms that the law changed several energy credit and deduction provisions. Alongside the legislation, UMB recommends reviewing payables, cash flow, budgets, exit planning and fraud prevention. These are presented as continuing financial management decisions that may need to be revisited when circumstances change. The bank’s guidance connects the legislation with individual business plans rather than prescribing one approach for every owner. It recommends examining the relevant provisions with advisers who understand the company and its intended transactions. ## Sources and documents ExpandCollapse * [The One Big Beautiful Bill Act: What business owners and operators need to know](https://blog.umb.com/business-banking-one-big-beautiful-bill-act-implications-business-owners/?utm%5Fsource=giftcard.news) — blog.umb.com * [Energy credit and deduction changes under Public Law 119-21](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb?utm%5Fsource=giftcard.news) — Internal Revenue Service ## In this article ### Companies * [UMB](https://giftcard.news/company/umb/) Share [ ](https://x.com/intent/post?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fone-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4%2F%3Futm%5Fsource%3Dx%26utm%5Fmedium%3Dsocial&text=UMB%20reviews%20business%20planning%20implications%20of%20the%202025%20tax%20law "X") [ ](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fone-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4%2F%3Futm%5Fsource%3Dlinkedin%26utm%5Fmedium%3Dsocial "LinkedIn") [ ](https://wa.me/?text=UMB%20reviews%20business%20planning%20implications%20of%20the%202025%20tax%20law%20https%3A%2F%2Fgiftcard.news%2Fresearch-trends%2Fone-big-beautiful-bill-act-impacts-businesses-and-individuals-with-tax-c-54eef807c9f4%2F%3Futm%5Fsource%3Dwhatsapp%26utm%5Fmedium%3Dsocial "WhatsApp") ![Portrait of Emma Carter](https://giftcard.news/images/variants/v1/emma-carter-editorial-portrait-w320.webp) About the author ## [Emma Carter](https://giftcard.news/author/emma-carter/) Journalist — Retail & E-commerce Emma Carter covers retail, e-commerce and the gift card shopping experience for Gift Card News. 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