Year-End Tax Planning Under the OBBA

Year-End Tax Planning Under the OBBA: Strategies for CPAs to Maximize 2025 Opportunities

The passage of the One Big Beautiful Bill (OBBA) has created both new challenges and significant opportunities for tax planning. From the repeal of R&D capitalization to restored bonus depreciation, changes to renewable energy credits, and the termination of long-standing incentives like §§179D and 45L, CPAs must be proactive in helping clients prepare before year-end.

This timely session will break down the latest updates, highlight practical planning strategies for both individuals and businesses, and provide real-world examples to illustrate the impact. Attendees will leave equipped to guide clients through critical year-end decisions and ensure they are positioned to take advantage of the OBBA’s tax-saving provisions.

Learning Objectives: By the end of this webinar, participants will be able to:

• Apply R&D and §174 changes – Understand new expensing options, Form 6765 documentation changes, and strategies for amending or superseding returns.
• Leverage depreciation incentives – Evaluate restored 100% bonus depreciation, cost segregation opportunities, and new qualified production property rules.
• Navigate sunsetting incentives – Recognize the termination timelines for §§179D and 45L and plan accordingly for energy-efficient building projects.
• Evaluate renewable energy credits – Identify changes to ITC/PTC, technology-neutral credits (§48E and §45Y), and related domestic content, apprenticeship, and wage requirements.
• Utilize monetization tools – Implement elective pay (§6417) and transferability (§6418) to maximize client benefits, including opportunities for not-for-profits.
• Develop year-end planning strategies – Assess projects straddling 2025–2026, explore credit purchasing, and align tax strategies with client ESG and sustainability initiatives.

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