Starting in 2026, OBBBA guarantees a minimum Qualified Business Income deduction of $400 to any taxpayer with at least $1,000 of QBI, even if the standard calculation would otherwise phase it out. The QBI deduction is now permanent rather than expiring at the end of 2025.
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New $400 minimum QBI deduction guaranteed for small businesses in 2026
Why this matters for founders
Pass-through owners with modest business income now get a guaranteed floor, make sure your accountant applies the minimum when the normal 20% calculation zeroes out.
Source: Carr, Riggs & Ingram
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