The start of a new tax year means updates that affect how you manage your business, and 2026 is no exception. The One Big Beautiful Bill Act (OBBBA), signed into law in July 2025, includes several provisions that directly affect small business owners. These changes influence deductions, reporting rules, and long-term financial planning. With a clear understanding of what is ahead, you can move into 2026 with more predictable expectations and fewer surprises at tax time.