The 2025 TCJA Sunset Countdown: Core Provisions at Stake for Owners and Families

What is at stake

Without legislative extension, key provisions scheduled to sunset include:

• reduced individual tax rates
• the increased standard deduction
• the Section 199A qualified business income deduction
• the current estate and gift exemption level
• the current SALT cap framework

Why planning starts now

Waiting until year-end 2025 is too late for many decisions. The right planning moves often require:

• income timing analysis
• entity review
• transfer strategy review
• estate planning coordination
• updated multi-year cash tax modeling

Most affected groups

• pass-through business owners
• high-income households
• families with significant estate exposure
• clients with large state tax burdens

The practical framework

Section 199A exposure

Businesses relying heavily on the QBI deduction should begin modeling what effective tax rates look like if that benefit disappears.

Estate exemption risk

Families who may use the current exemption should not assume they will have the same planning window later.

SALT and rate uncertainty

For taxpayers in high-tax states, the interaction between federal rates and SALT treatment remains central to long-range planning.

Bottom line

The 2025 sunset should be treated as a planning calendar issue now, not just a legislative story to monitor passively.