Episode 35: OB3 - R&D Tax , FMLA , FICA, + Employer Paid Childcare Credits

Written By Felicia Tanzi

In this episode of Full Throttle Finance™, Felicia and Alli unpack four major employer tax credits hidden in the One Big Beautiful Bill that every small and mid-sized business owner should understand.

We break down:

  • R&D Tax Credit – how immediate expensing of domestic research boosts cashflow.

  • Paid Family & Medical Leave (FMLA) Credit – permanent, flexible, and easier for employers to claim.

  • FICA Tip Credit – expanded beyond restaurants to include beauty, hospitality, and more tipped industries.

  • Employer Childcare Credit – raised caps and higher coverage percentages to support recruitment and retention.

These provisions aren’t just for giant corporations; race teams, restaurants, salons, and small businesses alike can take advantage of these incentives to reduce costs, retain talent, and grow sustainably.

👉 Tune in to learn how these credits could impact your 2025 tax planning and what steps you should take now to maximize the benefits.

Felicia Tanzi
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Episode 34 - New SALT Deduction Rules