It is December 30th. Most business owners are already mentally on vacation. But if you have 15 minutes today, you can use the new One Big Beautiful Bill Act (OBBBA) to find tax savings before the year ends.

The big win this year is 100% Bonus Depreciation. The OBBBA restored this at the last minute, meaning if you buy business equipment and put it in service by tomorrow, you can write off the entire cost on your 2025 taxes.

THE TRIP: The Midnight Deduction Hunt Instead of guessing what to buy or waiting for your accountant in April, use AI to scan your own data for missed opportunities right now.

Try this prompt: Paste your December profit and loss (P&L) or a list of your 2025 business goals into an AI and say:

"I am a small business owner in the [Your Industry] industry. Based on the 2025 OBBBA tax rules, look at my expenses and goals. List 5 specific equipment or software purchases I could make in the next 48 hours that qualify for 100% bonus depreciation. Prioritize things that will actually help me grow in 2026."

THE MOAT: If anyone at a party says AI is taking over, just mention Inference Costs. Explain that the real limit for AI in 2026 is how much electricity it costs to run. The winners are not the ones with the smartest robots. They are the ones using simple AI to solve expensive problems like year end taxes.

Happy New Year,

P.S. If someone asks when the next big AI model is coming, just whisper "Power grid stability" and walk away.