The Tax Cuts and Jobs Act (TCJA) of 2017, which allowed businesses to recover the cost of their investments through the tax code, is scheduled to expire at the end of 2025. Some of the TCJA provisions that will expire provided critical tax deductions for small- and family-owned businesses. The tax benefits included a research and experimentation (R&E) deduction, a 100 percent bonus depreciation deduction, and relief from tighter business interest expense caps.