Are you leaving money on the table? For business owners and investors who acquire, construct, or improve property, a major tax opportunity is quickly approaching. On May 13, the House Ways & Means Committee advanced the “One Big Beautiful Bill” – and hidden within its 389 pages are five game-changing provisions that could dramatically increase your cash flow and investment returns.
At Engineered Tax Services, we've analyzed every page of this legislation to bring you the strategies that matter most. Here's what you need to know – and more importantly, how our specialized engineering-based tax solutions can help you capitalize on these opportunities before they expire.
5 Tax Opportunities You Can't Afford to Miss
1. The Return of 100% Bonus Depreciation: Your Cash Flow Accelerator
What changed: Full bonus depreciation returns retroactively for property acquired after January 19, 2025, and placed in service before January 1, 2030.
Why it matters: This powerful tax provision allows you to immediately write off the ENTIRE cost of qualifying property instead of depreciating it over years. For our manufacturing, logistics, and real estate clients, this creates an immediate cash flow injection that can be reinvested in your business.
ETS Advantage: Our engineering-based cost segregation studies become exponentially more valuable with 100% bonus depreciation. We've helped clients identify millions in accelerated depreciation that would have otherwise been missed.
2. Domestic R&D Expensing: Innovation Without the Tax Burden
What changed: The bill creates a temporary Section 174A allowing 100% expensing of domestic research costs for tax years 2025-2029.
Why it matters: If your business invests in research and development, this change restores the immediate tax benefit that was eliminated in 2022. Companies can once again deduct these costs immediately rather than amortizing them over five years.
ETS Advantage: Our R&D tax credit specialists not only help you identify qualifying activities but can now strategically time your R&D investments to maximize both immediate expensing and the valuable R&D tax credit.
3. Enhanced Section 179D: The Green Building Gold Mine
What changed: Energy-efficient commercial building deductions remain untouched and are set to reach approximately $5.80 per square foot in 2025 (with prevailing wage compliance).
Why it matters: If you own or design commercial buildings, this stable and enhanced deduction rewards your energy efficiency investments with substantial tax savings.
ETS Advantage: As the nation's largest specialty tax firm focused on engineering-based approaches, our 179D certification services have helped property owners, architects, and engineers claim millions in deductions that traditional CPAs often miss.
4. Section 45L Credit Sunset: Your Final Chance
What changed: The energy-efficient home credit disappears for homes sold after December 31, 2025, with a limited grace period.
Why it matters: Builders and developers are facing a rapidly closing window to capture this valuable credit of up to $5,000 per qualifying home or unit.
ETS Advantage: Our specialized engineers can help you evaluate your projects, certify qualifying structures, and accelerate timelines to ensure you don't miss this opportunity before it vanishes.
5. Opportunity Zones 2.0: The Wealth Preservation Strategy
What changed: The program extends beyond its scheduled 2026 sunset with a new rural-heavy map for 2027-2033 and modified rules.
Why it matters: Investors can continue to defer capital gains while enjoying significant basis step-up benefits, but strategic planning around the transition period is critical.
ETS Advantage: Our OZ specialists have helped clients deploy billions in Qualified Opportunity Zone investments and can help you navigate the transition to the new map while maximizing tax benefits.
The Cost of Inaction: What You Stand to Lose
Waiting to act on these provisions could cost your business hundreds of thousands – even millions – in unnecessary tax payments. Consider these real examples from our client portfolio:
- A manufacturing company that accelerated $10M in equipment purchases to capture 100% bonus depreciation realized $2.1M in immediate tax savings
- A commercial real estate developer combining cost segregation with 179D deductions increased year-one cash flow by $850,000 on a single project
- A multifamily builder accelerating construction timelines to meet the 45L deadline saved $3.6M across a 720-unit development
Are you prepared to leave that kind of money on the table?
Your ETS Action Plan: 5 Steps to Take Now
Don't navigate these complex changes alone. Here's how Engineered Tax Services can help you maximize these opportunities:
- Schedule a Tax Strategy Session: Let our specialists analyze your specific situation and identify which provisions will have the greatest impact on your bottom line.
- Implement Engineering-Based Tax Studies: Our proprietary cost segregation, R&D tax credit, and energy incentive certification processes are specifically designed to maximize these provisions.
- Optimize Your Capital Planning: Our team can help you refresh your capital budgets to place qualifying assets in service before critical deadlines.
- Accelerate Project Timelines: For 45L-eligible housing, our specialists will help you lock in specifications and start dates before the mid-May 2025 cut-off.
- Evaluate Investment Strategies: If you're considering Opportunity Zone investments, our OZ specialists can help you navigate the changing landscape and optimize your tax position.
Why ETS Is Your Tax Savings Partner
At Engineered Tax Services, we're not just tax professionals – we're engineers, architects, and industry specialists who understand the technical details of your business. This unique approach has allowed us to deliver over $3 billion in tax savings to our clients since 2001.
Our clients include Fortune 500 companies, major CPA firms, and thousands of business owners and investors who understand that specialized expertise delivers superior results.
Don't let these once-in-a-decade tax opportunities pass you by. Request a free consultation today and discover how our engineering-based approach can transform your tax position.
Remember: While others see taxes as an expense, we see them as an opportunity – and right now, the “One Big Beautiful Bill” is offering you a limited-time opportunity that requires specialized expertise to fully capture.
About Engineered Tax Services: As the largest licensed engineering tax firm in the country, ETS specializes in tax credits and incentives that traditional accounting firms often miss. Our team of engineers, architects, and specialists works alongside CPAs to deliver value-added tax strategies that have saved our clients billions since 2001.
