The R&D Tax Credit is back! Find out how the Big Beautiful Bill Act can fund your R&D. Learn More
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Howdy,
We’re now a few weeks into navigating the Big Beautiful Bill (OBBBA), and its effects on the tax landscape are becoming clearer by the day. From 100% bonus depreciation to sweeping R&D changes, this bill touches nearly everything we support our clients with.
This month, we’re breaking down the impact on the R&D credit, especially for startups and growing tech companies. Plus, you’ll find updates on bonus depreciation recapture, new guidance for architects, and a quick photo recap from my time at the ASHE Health Care Facilities Innovation Conference.
We know this kind of change brings questions and the best time to get answers is before deadlines hit.
Let’s get into it.
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The headlines may have focused on clean energy rollbacks, but tucked inside the Big Beautiful Bill (OBBBA) was one of the most business-friendly tax updates we’ve seen in years—especially for companies investing in research and development.
Here’s the breakdown:
✅ Immediate Expensing is Back
Starting in 2025, businesses can once again deduct domestic R&D expenses in the year they’re incurred—rather than spreading them over five years. This reverses the Section 174 amortization rule that’s strained cash flow for startups and mid-size businesses since 2022.
💸 Refunds for Small Businesses
If your business made under $31 million in average revenue, you can retroactively claim deductions for 2022–2024 R&D expenses. That means cash refunds for taxes already paid under the old rules—or the option to accelerate deductions over the next two years.
📉 Faster Deductions for Larger Companies
Even if you don’t qualify for a refund, you can still fast-track your deductions. Larger businesses can accelerate the deduction of previously capitalized costs over 2025 and 2026.
What this all adds up to:
More flexibility. More cash flow. And a major incentive to revisit your R&D strategy—especially if you’ve been capitalizing costs or haven’t claimed the credit before.
This month, Ari joined healthcare facilities leaders at the ASHE Health Care Facilities Innovation Conference to speak on a panel titled "Understanding Section 179D: A Guide for Non-Profit Organizations."
She was honored to join partners and clients Andy Woommavovah (Vice President, Facility Management Operations at CommonSpirit Health) and Clay Reichenbach (President, Next Step Energy Solutions) to highlight a real case study on how a hospital and nonprofit can benefit from energy tax incentives—even if they can’t claim all deductions directly.
If you're a nonprofit facility owner, architect, or contractor working in healthcare, reach out to our team. We can help you unlock federal incentives like 179D through designer allocations.
Catch up on two quick reads that break down time-sensitive opportunities for design firms and property owners.
Architects: It’s Time to Claim What You’ve Earned
If you’re designing energy-efficient systems, testing new materials, or solving technical challenges in buildings, there’s a good chance you qualify for the R&D tax credit—even if you’ve never claimed it before.
Read the blog →
Bonus Depreciation Is Back—So Is Recapture
The Big Beautiful Bill revived 100% bonus depreciation, giving property owners a huge opportunity to accelerate deductions. But it also brings recapture risks back into focus. If you’re using cost segregation, now’s the time to re-evaluate your exit strategy.
What to know about recapture →
We hosted a packed session breaking down the Big Beautiful Bill and what it means for 179D, 45L, R&D, and more. If you couldn’t make it, you can still watch the full recording.
We’re posting real-time updates, tips, and client wins weekly. It’s the best way to stay current as the bill continues to evolve.
The best time to get your strategy in place is before the rules change—again. Whether you're looking at cost seg, energy incentives, or your first R&D claim, we’re here to help you lock in the credits you deserve.
Ari Salafia is CEO of TaxTaker. She's passionate about helping innovative companies and founders save millions on taxes through government incentive programs. Through her work at TaxTaker, Ari continues to inspire and empower businesses to maximize their savings potential.
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