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Index/Topics/Tax year 2025 planning

Tax year 2025 planning

Many commentators and wealth advisers emphasize that 2025 remains more favorable under the pre-OBBBA rules for certain donors. Practitioners urged front-loading or "bunching" gifts into 2025 before the new floors and marginal caps take effect.

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Jan 14, 2026
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Have federal laws changed for 2025 regarding above-the-line charitable deductions?

Federal law did not create an above‑the‑line charitable deduction that applies in the 2025 tax year; the One Big Beautiful Bill Act (OBBBA) reinstates a limited above‑the‑line deduction for non‑itemiz...