See our feature in 
– https://azbigmedia.com/business/expert-breaks-down-tax-benefits-of-one-big-beautiful-bill-act/
Scottsdale, AZ – Randy Stoltz, founder, lead advisor and asset manager for Scottsdale-based Clear Direction Investments, says Valley business owners will see a significant benefit from the passage of the One Big Beautiful Bill Act (OBBBA) which was signed into law by President Donald Trump on July 4, 2025. He calls it a “game-changer” for business owners and real estate investors and breaks down how it will benefit business owners.
“From enhanced deductions to expanded estate planning tools, the OBBBA has delivered a financial blueprint that rewards entrepreneurship, long-term investment, and strategic tax planning,” Stoltz said. “It’s one of the most advantageous pieces of legislation for business owners in recent memory.”
Among the highlights of the OBBBA and the key financial strategies is the Enhanced Qualified Business Income (QBI) Deduction.At the center of the OBBBA is a significant increase in the Qualified Business Income (QBI) deduction for pass-through business owners. Married filers now enjoy up to a $150,000 deduction (up from $100,000). This means most business owners earning $300,000 in qualified income may pay taxes on only $240,000 – a 20% reduction.
Furthermore, there is an expansion of bonus depreciation: for “qualified property” the OBBBA restores the 100% “expense during year one” for items like machinery & equipment. It was going to be only 40% and declining. “Therefore, this opens the door for savvy tax strategies including Roth conversions during highdeduction years to optimize tax efficiency for the rest of an investor’s life,” Stoltz added.
When it comes to Roth conversions and retirement planning the Scottsdale asset manager emphasized the strategic timing for Roth conversions during what he refers to as the “calm before the RMD storm” — the years between retirement and the age at which Required Minimum Distributions (RMDs) begin. With RMDs now delayed until age 73 or 75 (depending on birth year), business owners have more flexibility to shift pre-tax retirement assets into tax-free Roth accounts.
“Roth accounts not only grow tax-free but also eliminate future RMDs, making them ideal for both retirement income and legacy planning,” Stoltz explained.
For real estate investors, the OBBBA preserved and enhanced tax-deferral tools. In addition to those, we still have cost segregation and accelerated depreciation to allow investors to frontload deductions in the early years of property ownership.
When offset with other taxable events, it may pay off handsomely long term.
“I personally completed a $5,000 cost segregation analysis that resulted in over $150,000 in deductions in my first year owning an investment property,” Stoltz shared. “It’s one of the most powerful tax tools real estate owners have at their disposal.”
The OBBBA also permanently raised the federal gift and estate tax exemption to $15 million per individual, or $30 million per married couple — a critical increase from the previous $14 million figure and a safeguard against potential rollbacks to $7 million. “This new threshold gives families more flexibility in passing along wealth without triggering estate tax liabilities,” said Stoltz.
Additional Provisions unrelated to OBBBA:
- Super Catch-Up Contributions: Individuals ages 60–63 can now contribute even more to their retirement plans, accelerating savings during peak earning years.
- Inflation Protection: The Clear Direction Investment team continues to recommend diversified, low-cost ETFs to protect purchasing power and grow wealth over time.
Randy Stoltz and the team at Clear Direction Investments encourage business owners to schedule a comprehensive financial review to understand how these legislative updates can benefit their specific situation. “Whether you’re a business owner, real estate investor, or nearing retirement, the OBBBA provides a golden opportunity to optimize your finances for the long haul,” Stoltz said. “With the right plan in place, you can lower your taxes, protect your legacy, and grow your wealth with confidence.”
This information is for educational purposes only and does not constitute direct investment advice or a direct offer to buy or sell an investment and is not to be interpreted as tax or legal advice. The views of this material are those solely of the author and do not necessarily represent the views of affiliates. Statistical data contained in this material was obtained from third-party sources believed to be reliable. This material is not to be interpreted as tax or legal advice. Please speak with your own tax and legal advisors for advice/guidance regarding your particular situation.
Securities offered through Concorde Investment Services, LLC (CIS), member FINRA/SIPC. Advisory services offered through Concorde Asset Management, LLC (CAM), an SEC registered investment adviser. Clear Direction Investments is independent of CIS and CAM. Tracking ia-sc-r-ot-531-7-2025
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