Recent Articles
The Interest-Deduction Speed Limit
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. Todayโs rules do exactly that. They...
The Advanced Manufacturing Investment Credit: How We Got Hereโand Why Congressโs 2025 Upgrade Is a Big Win for U.S. Chips
In July 2025, Congress raised the Advanced Manufacturing Investment Credit (AMIC) in the tax codeโs ยง48D from 25% to 35%โfor qualified property placed in service after December 31, 2025. This is a meaningful boost to Americaโs semiconductor build-out, tightening the...
๐ America Brings Back Full Research Write Offs: What the New Law and IRS Rules Mean for Businesses
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...
๐ The 2025 Act: What CFOs, Finance Leaders, and Tax Professionals Need to Know
The landscape of U.S. business taxation has shifted once again. With the passage of the **One Big Beautiful Billโnow formally the 2025 Actโ**Congress has reset the rules for how American companies invest, innovate, and compete. For CFOs, finance directors, and...
๐ 2025 Tax Act Executive Summary โ Business & Public Insights
๐๏ธ The One Big Beautiful Bill (P.L. 119-21) permanently enacts many of the 2017 TCJA tax cuts, introduces new family- and business-friendly tax benefits, and refines several existing provisions. Below is a breakdown of the major changes: ๐ต Permanent Reduction...
2025 IRS Tax Reform Highlights โ Business & Public Edition
๐งพ Prepared for: General Public & Business Community๐
Effective Period: Various provisions starting post-2025๐ Source: Internal Revenue Code (IRC), Amended by 2025 Tax Act ๐ Expansion of Qualified Small Business Stock (QSBS) Gain Exclusion ๐ Whatโs New: ๐ New Limits:...