New tax law just handed breweries a playbook to keep more cash in the business—if you know how to use it. 

Today we’re joined by Brent Williams, CPA and brewery tax manager at Small Batch Standard, to translate the One Big Brewery Bill (OB3) into clear, practical moves owners can make right now. 

From tips and overtime changes your team will feel on payday to the return of 100% bonus depreciation and immediate expensing for domestic R&D, we connect the dots between policy and day‑to‑day brewery operations.

We dig into the details that matter: how to label tips vs service charges in payroll so employees get the refund they expect and you keep the FICA tip credit; which assets truly qualify for full expensing and how to time purchases for the best tax outcome; why 199A remains a powerful 20% deduction for pass‑through owners; and how R&D applies to more than new recipes—it includes process improvements that reduce waste, speed up turns, or enhance quality. Brent also walks through retro choices for previously capitalized R&D costs, plus often‑missed credits like paid family and medical leave and small employer retirement plan incentives.

If you’re a small or mid‑size brewery planning equipment, considering a production build‑out, or just trying to make payroll and taxes play nicely, this conversation turns complexity into a checklist. 

Bring clean books, schedule a projection meeting, and map out 2025 vs 2026 moves so depreciation, credits, and cash flow align. OB3 isn’t just policy—it’s a strategy to fund growth without squeezing margins.

If this was helpful, follow the show, share it with a brewery friend, and leave a quick review so more owners can find it. 

Got a question about your brewery finances? Send it our way and we may tackle it in a future episode.  [email protected]

And of course, don't forget to sign up for the free brewery financial newsletter - filled with tips, tactics and strategies to help you run a more profitable brewery.

Ready to transform financial results in your beer business? Learn more about the Beer Business Finance Association, a network of owners and managers working together to build more profitable companies.