The “One, Big, Beautiful Bill” Brings New Tax Deductions. 8 Potential Scams Small Businesses Should Watch Out For

When tax rules change, small businesses feel it first, and scammers know it.

The “One, Big, Beautiful Bill,” passed by the U.S. Congress in July 2025, introduces several new deductions that affect how small businesses report income, expenses, and investments. Provisions like no tax on tips, no tax on overtime, no tax on car loan interest, and a new deduction for seniors have been widely discussed, but many business owners are still trying to understand what actually applies to them.

That mix of headlines, social media explanations, and half-understood advice creates an ideal environment for scams.

Below is what’s changing under the new law, why scammers are paying attention, and the eight tax scams small businesses should watch out for this tax season.

A quick look at the new deductions

The One, Big, Beautiful Bill introduces several changes that can significantly reduce taxes for small businesses, especially those investing in technology, equipment, and growth.

Here’s the short version of what changed and why it matters.

1. Bigger write-offs for equipment and technology (Section 179)

The Section 179 deduction more than doubles, allowing businesses to write off up to $2.5 million in qualifying purchases in the year they’re made, instead of spreading costs over several years. This applies to things like computers, software, servers, and certain vehicles. For many businesses, this changes cash flow and tax planning decisions quickly.

2. 100% bonus depreciation is now permanent

The law restores 100% bonus depreciation, meaning businesses can immediately deduct the full cost of new and used qualifying equipment. Many companies use this together with Section 179, resulting in very large write-offs in a single tax year.

3. Immediate expensing for R&D is back

Domestic research and development expenses can once again be deducted right away. This applies not only to manufacturers, but also to software companies, SaaS businesses, and e-commerce companies building or improving systems.

4. The 20% qualified business income deduction is now permanent

The 20% deduction for pass-through businesses — including sole proprietors, partnerships, and S corporations — is no longer temporary, adding another layer of long-term tax impact.

Because these deductions are still new to many business owners, they give scammers just enough material to sound convincing, even when their claims aren’t.

Related: Bitdefender Antispam Lab warns of tax season scams in the United States

8 tax season tax scams small businesses are most likely to face this year

Many of these scams aren’t new, but this year it is likely to be dressed up in language from the One, Big, Beautiful Bill, making them sound timely, technical, and legitimate.

Below are a few scenarios small business owners may encounter.

1. “You qualify for a new deduction” phishing emails

These messages are designed to look like official tax notices and often reference real provisions from the new law. They may claim your business qualifies for an expanded Section 179 write-off, 100% bonus depreciation, or a deduction tied to equipment, software, or vehicles purchased this year.

The emails often use government-style branding and IRS-like language, with subject lines such as “Action required under new tax law” or “Unclaimed deduction notice.” You’re then asked to click a link to verify eligibility or submit details through a form.

In reality, those links usually lead to fake login pages or data-collection forms designed to steal personal and business information.

Keep in mind: the Internal Revenue Service does not initiate contact by email, text message, or social media to help you claim deductions.

2. “Your accountant made a mistake under the new law” scam

You may receive a message that appears to come from your accountant, tax preparer, or bookkeeping service. It claims your return was filed incorrectly under the new law — for example, that bonus depreciation was misapplied, R&D expenses were handled the wrong way, or your business didn’t qualify properly for the 20% qualified business income deduction.

The message usually pushes for immediate action, asking for updated documents, additional payment, or a quick correction before penalties apply. Some scammers spoof real accounting firms or reference public business details to sound legitimate.

Red flag: any request that pressures you to act urgently or communicate outside your normal, established channel with your accountant.

Related: QuickBooks for Small Business: What it is & how to secure it

3. Fake “tax help” services and deduction advisors

Search results and social media ads may promote services claiming to help businesses “unlock” deductions under the new bill. These often promise guaranteed write-offs, fast refunds, or special filing services tailored to the One, Big, Beautiful Bill.

They may claim expertise in Section 179, bonus depreciation, or the 20% qualified business income deduction, often before reviewing any real numbers.

A simple rule applies here: no legitimate tax professional can guarantee deductions without reviewing your full financial situation. If results are promised before seeing your numbers, that’s a warning sign.

Related: Most Small Business Owners Overestimate Their Ability to Spot AI Scams, Survey Shows

4. “Equipment purchase verification” scams

Because the new law allows large, immediate write-offs for equipment, scammers may contact business owners claiming they need to verify recent purchases tied to Section 179 or bonus depreciation.

The message may say your business was flagged after deducting computers, software, vehicles, or other equipment, and now needs to upload invoices or receipts for confirmation. The links lead to portals that look official but are designed to collect financial documents, vendor details, and login credentials.

5. Business identity theft tied to new deductions

When large deductions become available, stolen business identities become more valuable.

In this scenario, criminals use your business details to file fraudulent returns, claim equipment- or R&D-related deductions in your company’s name, or redirect refunds to accounts you don’t control. Because the deductions themselves are legitimate, the fraud may go unnoticed at first.

Many businesses only discover the issue when their real return is rejected or when they receive IRS notices about filings they never submitted.

Related: What Is Business Identity Theft and How to Protect Your Business

6. Refund redirection scams

You may receive a message claiming that under the new law, refund processing requires updated banking information,  especially if deductions were taken upfront. A simple form asks you to “confirm” account details.

Once changed, refunds are redirected without your knowledge.

Related: How to Check If Your Business Is Affected by a Breach (And What to Do if It Is)

7. “You claimed too much — adjust now” scare tactics

You may be told your business overclaimed deductions under the new law, exceeded Section 179 limits, or misapplied bonus depreciation. The message pressures you to correct the issue immediately to avoid penalties, audits, or delayed refunds. The goal is to rush you into clicking a link, sharing documents, or paying a so-called adjustment fee.

8. Fake R&D eligibility assessments

Because immediate R&D expensing is back and applies more broadly than many people realize, scammers may offer “free R&D eligibility checks” to software companies, e-commerce businesses, or manufacturers.

You’re asked to describe products, internal systems, development work, or future plans. That information can later be used for identity theft, targeted fraud, or sold to other scammers.

Red flag: unsolicited offers that ask detailed questions about how your business operates before any formal agreement.

How small business owners can protect themselves?

 New tax laws can bring opportunities, but only if you stay in control of how and where you act on them. Tax scams thrive on speed and stress. Slowing down, double-checking, and using official channels is one of the most effective defenses.

To protect your business during tax season:

• Treat unexpected tax-related messages as suspicious by default
• Never click links or download attachments from unsolicited tax emails
• Verify any changes directly with your accountant or on the official IRS website
• Keep business and personal tax information strictly separate
• Watch for warning signs like rejected filings, unfamiliar IRS notices, or changes to refund details

 For an extra layer of protection, use Bitdefender Ultimate Small Business Security to reduce the risk before a scam ever reaches you. Features like phishing and email protection help block fake tax emails, while scam detection tools flag suspicious messages and links before you click. 

If your business identity or email accounts are targeted, having dedicated security in place can make the difference between a close call and a costly incident.

Try Bitdefender Ultimate Small Business Security free for 30 days.