Qbi Threshold 2025. For several tax regulations and credits introduced as part of the tax cuts and jobs act (tcja), 2025 marks the end of their eligibility period, including for the qualified business income deduction (qbi), unless congress. Tax planning in the next four years (2022 through 2025) should also consider that the qbi deduction is set to expire at the end of 2025—along with many of the other changes temporarily enacted by the tcja.
The qualified business income (qbi) deduction is available to eligible businesses through 2025. The expiration will affect owners of sole.