For years, companies could load up on debt and use the interest to shrink their taxes. Lawmakers wanted a clear, objective speed limit so the deduction stays tied to real earnings not clever structuring. Today’s rules do exactly that. They
In July 2025, Congress raised the Advanced Manufacturing Investment Credit (AMIC) in the tax code’s §48D from 25% to 35%—for qualified property placed in service after December 31, 2025. This is a meaningful boost to America’s semiconductor build-out, tightening the
For decades, U.S. companies that invested in research and development (R&D) could immediately deduct those costs just like rent or wages. That policy, tucked into section 174 of the tax code, was designed to encourage innovation at home. But starting
The landscape of U.S. business taxation has shifted once again. With the passage of the **One Big Beautiful Bill—now formally the 2025 Act—**Congress has reset the rules for how American companies invest, innovate, and compete. For CFOs, finance directors, and