{"id":19574,"date":"2025-09-14T00:47:11","date_gmt":"2025-09-14T00:47:11","guid":{"rendered":"https:\/\/blog.mergerscorp.com\/la-grande-et-belle-loi-bbb-une-reforme-fiscale-denvergure-promulguee-par-la-loi\/"},"modified":"2025-09-14T00:47:11","modified_gmt":"2025-09-14T00:47:11","slug":"la-grande-et-belle-loi-bbb-une-reforme-fiscale-denvergure-promulguee-par-la-loi","status":"publish","type":"post","link":"https:\/\/blog.mergerscorp.com\/fr\/la-grande-et-belle-loi-bbb-une-reforme-fiscale-denvergure-promulguee-par-la-loi\/","title":{"rendered":"La grande et belle loi (BBB) : Une r\u00e9forme fiscale d’envergure promulgu\u00e9e par la loi"},"content":{"rendered":"

Le 4 juillet, le pr\u00e9sident Trump a promulgu\u00e9 la loi H.R. 1 – le One Big Beautiful Bill Act (\u00ab\u00a0BBB\u00a0\u00bb)<\/strong>, un texte l\u00e9gislatif historique qui remod\u00e8le des domaines cl\u00e9s de l’Internal Revenue Code. Le BBB \u00e9tend, modifie et rend permanentes de nombreuses dispositions introduites pour la premi\u00e8re fois dans le cadre du Tax Cuts and Jobs Act (TCJA), tout en introduisant des r\u00e8gles enti\u00e8rement nouvelles qui auront un impact sur les entreprises, les particuliers fortun\u00e9s et les familles pour les ann\u00e9es \u00e0 venir. <\/p>\n

Un grand merci \u00e0 Anchin<\/strong>, cabinet d’expertise comptable et de conseil respect\u00e9, pour son article approfondi sur cette importante l\u00e9gislation. Ses r\u00e9flexions ont permis de cristalliser un grand nombre de points cl\u00e9s que je r\u00e9sume ci-dessous. <\/p>\n

Dispositions permanentes ou prorog\u00e9es<\/h3>\n

Taux d’imposition sur le revenu –<\/strong>Le BBB rend permanents les taux actuels d’imposition sur le revenu.<\/p>\n

D\u00e9duction standard –<\/strong>Augmentation permanente \u00e0 15 750 $ (c\u00e9libataire), 23 625 $ (chef de famille) et 31 500 $ (couple mari\u00e9), index\u00e9e annuellement en fonction de l’inflation.<\/p>\n

D\u00e9duction QBI –<\/strong>La d\u00e9duction de 20 % pour les revenus d’entreprise qualifi\u00e9s (section 199A) est d\u00e9sormais permanente.<\/p>\n

Exon\u00e9ration de l’imp\u00f4t sur les successions –<\/strong>port\u00e9e \u00e0 15 millions de dollars \u00e0 partir de 2026, index\u00e9e sur l’inflation.<\/p>\n

Int\u00e9r\u00eats hypoth\u00e9caires –<\/strong>La d\u00e9duction de la premi\u00e8re tranche de 750 000 dollars de dettes d’acquisition est prolong\u00e9e de fa\u00e7on permanente ; les int\u00e9r\u00eats sur les dettes li\u00e9es \u00e0 la propri\u00e9t\u00e9 du logement ne sont toujours pas d\u00e9ductibles.<\/p>\n

Bonus Depreciation –<\/strong>Prolongation permanente et augmentation \u00e0 100 % pour les biens acquis apr\u00e8s le 19 janvier 2025.<\/p>\n

New Markets Tax Credit (cr\u00e9dit d’imp\u00f4t pour les nouveaux march\u00e9s) –<\/strong>Permanent, il fournit des incitations continues pour les investissements dans les communaut\u00e9s \u00e0 faibles revenus.<\/p>\n

Limitation des pertes commerciales exc\u00e9dentaires<\/strong> – D\u00e9sormais permanente, elle limite les d\u00e9ductions \u00e0 250 000 dollars (pour les c\u00e9libataires) \/ 500 000 dollars (pour les couples mari\u00e9s) et est index\u00e9e annuellement.<\/p>\n

Dispositions modifi\u00e9es ou renforc\u00e9es<\/h3>\n

Plafond SALT –<\/strong>Augmentation de 10 000 \u00e0 40 000 dollars jusqu’en 2029, en fonction de l’inflation. Diminution progressive au-del\u00e0 de 500 000 $ de MAGI. <\/p>\n

D\u00e9penses au titre de l’article 179 –<\/strong>Le plafond est port\u00e9 \u00e0 2,5 millions de dollars et la suppression progressive \u00e0 4 millions de dollars.<\/p>\n

Cr\u00e9dit de fabrication anticip\u00e9e – Il<\/strong>passe de 25 % \u00e0 35 % \u00e0 partir de 2026.<\/p>\n

Zones d’opportunit\u00e9 –<\/strong>Un nouveau programme permanent commence apr\u00e8s 2026, distinct de la structure originale de la TCJA.<\/p>\n

Gains SBC –<\/strong>Les exclusions sont d\u00e9sormais \u00e9chelonn\u00e9es (50 % apr\u00e8s 3 ans, 75 % apr\u00e8s 4 ans, 100 % apr\u00e8s 5 ans), et le plafond d’exclusion est pass\u00e9 de 10 \u00e0 15 millions de dollars.<\/p>\n

Int\u00e9r\u00eats commerciaux<\/strong> – Le revenu imposable ajust\u00e9 pour la limite de 30 % est d\u00e9sormais calcul\u00e9 de mani\u00e8re permanente sans ajustement de l’amortissement, ce qui favorise les contribuables.<\/p>\n

Nouvelles dispositions fiscales dignes d’int\u00e9r\u00eat<\/h3>\n

Pas d’imp\u00f4t sur les pourboires –<\/strong>D\u00e9duction jusqu’\u00e0 25 000 dollars pour les pourboires re\u00e7us par les travailleurs dans les secteurs o\u00f9 les pourboires sont habituels, avec suppression progressive \u00e0 150 000 dollars de MAGI (300 000 dollars pour les couples).<\/p>\n

Pas d’imp\u00f4t sur les heures suppl\u00e9mentaires –<\/strong>D\u00e9duction jusqu’\u00e0 12 500 $ (25 000 $ pour les couples) pour les heures suppl\u00e9mentaires qualifi\u00e9es, sous r\u00e9serve de r\u00e9ductions progressives similaires.<\/p>\n

Bonus Depreciation on Qualified Production Property (Amortissement bonifi\u00e9 pour les biens de production qualifi\u00e9s<\/strong> ) – D\u00e9duction totale pour certaines installations de production bas\u00e9es aux \u00c9tats-Unis et mises en service avant 2031.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le 4 juillet, le pr\u00e9sident Trump a promulgu\u00e9 la loi H.R. 1 – le One Big Beautiful Bill Act (\u00ab\u00a0BBB\u00a0\u00bb), un texte l\u00e9gislatif historique qui remod\u00e8le des domaines cl\u00e9s de l’Internal Revenue Code. Le BBB \u00e9tend, modifie et rend permanentes de nombreuses dispositions introduites pour la premi\u00e8re fois dans le cadre du Tax Cuts and […]<\/p>\n","protected":false},"author":20,"featured_media":18822,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[723],"tags":[],"class_list":{"0":"post-19574","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-juridique-comptabilite-fiscalite"},"yoast_head":"\nLa grande et belle loi (BBB) : Une r\u00e9forme fiscale d'envergure promulgu\u00e9e par la loi | MergersCorp M&A International<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blog.mergerscorp.com\/fr\/la-grande-et-belle-loi-bbb-une-reforme-fiscale-denvergure-promulguee-par-la-loi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La grande et belle loi (BBB) : Une r\u00e9forme fiscale d'envergure promulgu\u00e9e par la loi\" \/>\n<meta property=\"og:description\" content=\"Le 4 juillet, le pr\u00e9sident Trump a promulgu\u00e9 la loi H.R. 1 – le One Big Beautiful Bill Act (\u00ab\u00a0BBB\u00a0\u00bb), un texte l\u00e9gislatif historique qui remod\u00e8le des domaines cl\u00e9s de l’Internal Revenue Code. 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