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Current Federal Tax Developments · Dec 23, 2025

Technical Analysis of IRS Fact Sheet 2025-09 and Section 163(j) Amendments

Tax Brief summary and classification of the original reporting.

Bottom Line

💡 Technical Analysis of IRS Fact Sheet 2025-09 and Section 163(j) Amendments. Worth reviewing for potential client impact.

Summary

The Internal Revenue Service recently released Fact Sheet 2025-09 (FS-2025-09), providing updated guidance on the limitation on business interest expense deductions under Internal Revenue Code Section 163(j). This guidance incorporates significant statutory amendments arising from the legislation...

Classification

Category: fyiPriority: importantReason: Contains 'significant' - significant update

Applies To

payroll

Affected Groups

Payroll/employment tax specialists

Related Topics

Original Source

We aggregate public tax updates and provide AI-assisted summaries. Please read the original reporting for full details.

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