{"id":10681,"date":"2025-08-16T16:20:27","date_gmt":"2025-08-16T13:20:27","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10681"},"modified":"2025-08-15T14:40:49","modified_gmt":"2025-08-15T11:40:49","slug":"one-big-beautiful-bill-act-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/","title":{"rendered":"One Big Beautiful Bill Act Nedir?"},"content":{"rendered":"\n<p>One Big Beautiful Bill Act (OBBBA), 4 Temmuz 2025 tarihinde kabul edilen ve ABD vergi yasalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler sunan kapsaml\u0131 bir reform paketidir. Esasen, 2017 tarihli TCJA\u2019\u0131n ge\u00e7ici, s\u00fcresi dolmak \u00fczere olan temel bir\u00e7ok vergi h\u00fckm\u00fcn\u00fc kal\u0131c\u0131 hale getirirken, birtak\u0131m yeni kurallar da d\u00fczenlenmi\u015ftir.&nbsp;<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">One Big Beautiful Bill Act ile Getirilen D\u00fczenlemeler<\/h1>\n\n\n\n<p>One Big Beautiful Bill Act ile vergi yasalar\u0131nda ger\u00e7ekle\u015fen de\u011fi\u015fiklikler a\u015fa\u011f\u0131daki \u015fekildedir.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#Yerel_Arastirma_ve_Gelistirme_Ar-Ge_Icin_Kalici_Gider_Yazma\" >Yerel Ara\u015ft\u0131rma ve Geli\u015ftirme (Ar-Ge) \u0130\u00e7in Kal\u0131c\u0131 Gider Yazma<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#Yeni_Malvarliklarinin_100_Gider_Yazilabilmesi\" >Yeni Malvarl\u0131klar\u0131n\u0131n %100 Gider Yaz\u0131labilmesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#Vergi_Oranlari_Sabit_Kaldi\" >Vergi Oranlar\u0131 Sabit Kald\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#Kucuk_Isletmelere_Ekstra_Indirim\" >K\u00fc\u00e7\u00fck \u0130\u015fletmelere Ekstra \u0130ndirim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#1099_Formlarinda_Limit_Degisiklikleri_Gerceklesti\" >1099 Formlar\u0131nda Limit De\u011fi\u015fiklikleri Ger\u00e7ekle\u015fti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#ABD_Disi_Para_Transferlerinde_Havale_Vergisi\" >ABD D\u0131\u015f\u0131 Para Transferlerinde Havale Vergisi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/one-big-beautiful-bill-act-nedir\/#Amerikadaki_Sirketinizin_Vergi_Sureclerini_Mukellef_ile_Yonetin\" >Amerika&#8217;daki \u015eirketinizin Vergi S\u00fcre\u00e7lerini M\u00fckellef ile Y\u00f6netin<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yerel_Arastirma_ve_Gelistirme_Ar-Ge_Icin_Kalici_Gider_Yazma\"><\/span>Yerel Ara\u015ft\u0131rma ve Geli\u015ftirme (Ar-Ge) \u0130\u00e7in Kal\u0131c\u0131 Gider Yazma<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>OBBBA, yerel Ar-Ge harcamalar\u0131 i\u00e7in an\u0131nda gider yazma uygulamas\u0131n\u0131 kal\u0131c\u0131 olarak geri getirerek Ar-Ge\u2019ye yat\u0131r\u0131m yapan i\u015fletmeler i\u00e7in \u00f6nemli bir rahatlama sa\u011flamaktad\u0131r. ABD i\u015fletmeleri, ABD i\u00e7erisinde yapt\u0131klar\u0131 bu harcamalar\u0131 vergi beyanlar\u0131nda tamamen d\u00fc\u015febileceklerdir.<\/p>\n\n\n\n<p>Mevcut d\u00fczenlemeye g\u00f6re i\u015fletmeler s\u00f6z konusu giderleri tek sefer yerine, 5 y\u0131la yayarak giderle\u015ftirebiliyorlard\u0131. Yeni yasa ile art\u0131k bu giderler ger\u00e7ekle\u015fti\u011fi y\u0131lda da vergi borcundan d\u00fc\u015f\u00fclebilecektir. Ek olarak baz\u0131 k\u00fc\u00e7\u00fck i\u015fletmeler i\u00e7in, bu \u00e7er\u00e7evede yapt\u0131klar\u0131 ge\u00e7mi\u015f yerel Ar-Ge harcamalar\u0131n\u0131 da \u00e7e\u015fitli kurallar \u00e7er\u00e7evesinde ge\u00e7mi\u015f d\u00f6nem beyannamelerinde g\u00fcncelleyebilecekler.<\/p>\n\n\n\n<p>Bununla birlikte son olarak, ilgili Ar-Ge harcamalar\u0131n\u0131n yaln\u0131zca ABD i\u00e7erisinde ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131 gerekti\u011fi unutulmamal\u0131d\u0131r. Yurt d\u0131\u015f\u0131nda yap\u0131lan bu harcamalar halen amortisman s\u00fcresine tabi olacakt\u0131r.<\/p>\n\n\n\n<p>\u0130lgili uygulama neticesinde, \u00f6zellikle yat\u0131r\u0131m\u0131na h\u0131zl\u0131 bir \u015fekilde ba\u015flamak isteyen \u015firketlerin nakit ak\u0131\u015f\u0131 ve rekabet g\u00fcc\u00fc artt\u0131r\u0131lm\u0131\u015f oluyor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yeni_Malvarliklarinin_100_Gider_Yazilabilmesi\"><\/span>Yeni Malvarl\u0131klar\u0131n\u0131n %100 Gider Yaz\u0131labilmesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yasa \u00f6ncesi, k\u00fc\u00e7\u00fck i\u015fletme sahipleri yaln\u0131zca mevcut y\u0131lda sat\u0131n ald\u0131klar\u0131 nitelikli malvarl\u0131klar\u0131 (ekipman, ara\u00e7, yaz\u0131l\u0131m vs.) i\u00e7in yap\u0131lan harcamalar\u0131n an\u0131nda yaln\u0131zca %40\u2019\u0131n\u0131 gider g\u00f6sterebiliyorlard\u0131. \u00d6rne\u011fin $100.000\u2019l\u0131k bir ekipman al\u0131m\u0131n\u0131n $40.000\u2019\u0131 buna tabi oluyordu.\u00a0 Mevcut yasa ile 19 Ocak 2025\u2019ten itibaren al\u0131nm\u0131\u015f bir malvarl\u0131\u011f\u0131n\u0131n\u00a0 t\u00fcm maliyeti, vergi beyan\u0131nda %100 bonus amortisman deste\u011fi ile gider g\u00f6sterilebilecektir. B\u00f6ylece \u015firketlerin h\u0131zl\u0131 b\u00fcy\u00fcmesi i\u00e7in gerekli ara\u00e7lara yat\u0131r\u0131m yapmas\u0131 kolayla\u015fm\u0131\u015f olmakta ve yeni ara\u00e7lar\u0131n an\u0131nda gider yaz\u0131lmas\u0131na, vergi bor\u00e7lar\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesine ve yat\u0131r\u0131mlar\u0131n art\u0131r\u0131lmas\u0131na fayda sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Oranlari_Sabit_Kaldi\"><\/span>Vergi Oranlar\u0131 Sabit Kald\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>TCJA ile y\u00fcr\u00fcrl\u00fc\u011fe sokulan gelir vergisi oranlar\u0131 mevcut yasa ile sabit hale getirilmi\u015ftir. Bu durumda gelir vergisi oran\u0131 %10 ila %37 aras\u0131nda de\u011fi\u015fen vergi dilimlerine g\u00f6re uygulanmaya devam edecektir. Kurumlar vergisi oran\u0131 da %21 olarak sabit kalm\u0131\u015ft\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kucuk_Isletmelere_Ekstra_Indirim\"><\/span>K\u00fc\u00e7\u00fck \u0130\u015fletmelere Ekstra \u0130ndirim<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>E\u011fer \u015firketiniz bir pass-through taxation modeli ise vergilendirilen bir \u015firket ise yani \u015firket kazanc\u0131 do\u011frudan sizin ki\u015fisel verginize yans\u0131yorsa (\u00f6rne\u011fin Single Member LLC) kazanc\u0131n\u0131z\u0131n %20&#8217;si vergiden d\u00fc\u015f\u00fclebilecektir. Bu \u00f6zellikle startuplar ve k\u00fc\u00e7\u00fck-orta \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in \u00f6nemli bir vergi avantaj\u0131 sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1099_Formlarinda_Limit_Degisiklikleri_Gerceklesti\"><\/span>1099 Formlar\u0131nda Limit De\u011fi\u015fiklikleri Ger\u00e7ekle\u015fti<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00dc\u00e7\u00fcnc\u00fc parti uygulamalar\u0131ndan ve \u00f6deme kurulu\u015flar\u0131ndan (Paypal, Amazon, Mercury, Etsy vs.) herhangi bir i\u015flem limiti olmaks\u0131z\u0131n $600 ve \u00fczeri \u00f6deme alanlar i\u00e7in i\u015fletmeler ad\u0131na 1099-K formu d\u00fczenlenmek ve ilgili i\u015fletmelere g\u00f6nderilmek zorunlulu\u011fu bulunuyordu. Bu durum da k\u00fc\u00e7\u00fck i\u015fletmelerin vergi beyan s\u00fcre\u00e7lerini geciktirebiliyor ve k\u00fc\u00e7\u00fck harcamalar i\u00e7in de ekstra bir vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015f oluyordu. Mevcut yasa ile s\u00f6z konusu 1099-K e\u015fi\u011fi, bir takvim y\u0131l\u0131nda $20.000 \u00fczerinde \u00f6deme ve 200\u2019den fazla i\u015fleme y\u00fckseldi. B\u00f6ylece ilgili e\u015fikler a\u015f\u0131lmad\u0131\u011f\u0131 s\u00fcrece, i\u015fletmeler ad\u0131na 1099-K d\u00fczenleme zorunlulu\u011fu kalmad\u0131 ve uyum s\u00fcre\u00e7lerini yumu\u015fatarak i\u015fletmelerin vergi sezonunda beyan s\u00fcre\u00e7lerine \u00e7ok daha h\u0131zl\u0131 bir \u015fekilde ba\u015flama \u015fans\u0131 yarat\u0131ld\u0131.<\/p>\n\n\n\n<p>Benzer \u015fekilde i\u015fletmenin bir \u00e7al\u0131\u015fan\u0131 olmayan ancak ba\u011f\u0131ms\u0131z y\u00fcklenici olarak \u00f6demeler yap\u0131lan ki\u015filere \u00f6deme sonras\u0131 d\u00fczenlenmesi gereken <a href=\"https:\/\/mukellef.co\/blog\/form-1099-nedir\/\">1099<\/a>-NEC ve 1099-MISC gibi formlar\u0131n da d\u00fczenlenme s\u0131n\u0131r\u0131n\u0131 $600\u2019dan $2.000\u2019a y\u00fckseltildi. S\u00f6z konusu e\u015fik \u00f6n\u00fcm\u00fczdeki y\u0131llarda, y\u0131ll\u0131k enflasyona ba\u011fl\u0131 olarak revize edilecek.<\/p>\n\n\n\n<p>Elbette baz\u0131 eyaletlerin 1099 formlar\u0131 i\u00e7in federal kurallardan farkl\u0131 d\u00fczenlemeleri olabilmektedir. Bu sebeple g\u00fcncellemeleri takip etmek bu noktada \u00f6nem ta\u015f\u0131yor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ABD_Disi_Para_Transferlerinde_Havale_Vergisi\"><\/span>ABD D\u0131\u015f\u0131 Para Transferlerinde Havale Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00c7e\u015fitli para transferlerinde %1 remittance tax (havale vergisi) getirildi. Buna g\u00f6re ki\u015finin; ABD vatanda\u015fl\u0131\u011f\u0131, yerle\u015fik ki\u015fi olmas\u0131, ye\u015fil kart sahipli\u011fi, yabanc\u0131 biri olmas\u0131 fark etmeksizin ABD banka hesab\u0131ndan \u00e7e\u015fitli \u00f6demelerin ABD d\u0131\u015f\u0131na para transferinde havele vergisi uygulanmaya ba\u015flayacak.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amerikadaki_Sirketinizin_Vergi_Sureclerini_Mukellef_ile_Yonetin\"><\/span>Amerika&#8217;daki \u015eirketinizin Vergi S\u00fcre\u00e7lerini M\u00fckellef ile Y\u00f6netin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Olas\u0131 cezalardan, gecikmelerden ve uyumsuzluklardan korunmak, ayn\u0131 zamanda yasal avantajlardan en verimli \u015fekilde yararlanmak i\u00e7in <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a>\u2019in uzmanl\u0131\u011f\u0131na g\u00fcvenin. Vergi s\u00fcre\u00e7lerinizi profesyonelce y\u00f6netin, siz sadece i\u015finizi b\u00fcy\u00fctmeye odaklan\u0131n. Hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>, sizi arayal\u0131m.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-113c6ddc-bb90-40b9-b205-e15ecc273258\">\n\t\t<span class=\"hs-cta-node hs-cta-113c6ddc-bb90-40b9-b205-e15ecc273258\" id=\"113c6ddc-bb90-40b9-b205-e15ecc273258\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/113c6ddc-bb90-40b9-b205-e15ecc273258\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-113c6ddc-bb90-40b9-b205-e15ecc273258\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/113c6ddc-bb90-40b9-b205-e15ecc273258.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '113c6ddc-bb90-40b9-b205-e15ecc273258', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>One Big Beautiful Bill Act (OBBBA), 4 Temmuz 2025 tarihinde kabul edilen ve ABD vergi yasalar\u0131nda \u00f6nemli de\u011fi\u015fiklikler sunan kapsaml\u0131 bir reform paketidir. Esasen, 2017 tarihli TCJA\u2019\u0131n ge\u00e7ici, s\u00fcresi dolmak \u00fczere olan temel bir\u00e7ok vergi h\u00fckm\u00fcn\u00fc kal\u0131c\u0131 hale getirirken, birtak\u0131m yeni kurallar da d\u00fczenlenmi\u015ftir.&nbsp; One Big Beautiful Bill Act ile Getirilen D\u00fczenlemeler One Big Beautiful &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-10681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-amerikada-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10681","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10681"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10681\/revisions"}],"predecessor-version":[{"id":10682,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10681\/revisions\/10682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10689"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}