A  Guide to Six New Deductions — and the Documentation You’ll Need As your trusted tax adviser, my role is to help you understand new tax law changes and ensure you claim every deduction you qualify for — while maintaining proper documentation in case of IRS review. Below is a breakdown of key 2025 provisions under the Big, Beautiful Bill , including income limits, deduction caps, and what records you should retain. 1️⃣ No Federal Tax on Voluntary Tips What Changed Beginning