The Big Beautiful Bill (BBB): A Sweeping Tax Overhaul Signed into Law
MergersCorp M&A International
JULY 19, 2025
Estate Tax Exemption — Increased to $15 million starting in 2026, indexed for inflation. Mortgage Interest — Deduction on the first $750,000 of acquisition debt is permanently extended; interest on home equity debt remains non-deductible. Advance Manufacturing Credit — Jumped from 25% to 35% starting in 2026.
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