September, 2025 | Capital Review Group

Cost Segregation Studies: More Valuable Than Ever Under the One Big Beautiful Bill Act

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) is a sweeping package of tax and spending provisions that will dramatically reshape the tax planning landscape in the coming years. Among its most impactful changes are those affecting depreciation. With the permanent return of 100% bonus depreciation, a major [...]

By Stephanie Vance|2025-09-15T21:29:03-07:00September 15th, 2025|Cost Segregation|Comments Off

How Does the One Big Beautiful Bill Affect R&E Expensing?

For businesses investing in innovation, the One Big Beautiful Bill Act (OBBBA) brings long-awaited relief in how research and experimentation (R&E) costs are treated under Section 174 of the tax code. In addition to permanently restoring immediate expensing for domestic R&E costs beginning in tax years after December 31, 2024, the legislation creates a [...]

By Stephanie Vance|2025-09-15T20:29:45-07:00September 15th, 2025|R&D Tax Credit|Comments Off