Tax Incentives
5 posts in Tax Incentives.
Deductions and credits you have to claim deliberately, usually by paying a professional first. Every one of these is a fee-against-benefit decision with a break-even, and 2026 moved several of those break-evens. The tax incentives section opens with the numbers that govern it.
- Tax Incentives
179D and 45L: the energy tax breaks just closed
The One Big Beautiful Bill sunset the 179D deduction and the 45L credit, both closed for projects after June 30, 2026. What they were worth, and what still counts.
- Tax Incentives
Bonus depreciation in 2026: back to 100%
Bonus depreciation is back to a permanent 100% for assets acquired after January 19, 2025. What it means for equipment, buildings, and cost segregation.
- Tax Incentives
Cost segregation study cost, and when it pays
A cost segregation study runs $5,000 to $15,000 and can free a six-figure first-year deduction with 100% bonus back in 2026. When it pays, and when to skip it.
- Tax Incentives
R&D tax credit: rate, rules, and study cost
The federal R&D credit is 14% of qualified research spend above a base, or 6% first-time. What it is worth, what qualifies, and whether a study pays.
- Tax Incentives
WOTC in 2026: expired, but file Form 8850 anyway
The Work Opportunity Tax Credit expired December 31, 2025 and is in hiatus. Why the 28-day filing deadline still matters, and what employers should do now.