Some of these changes take effect retroactively to the beginning of 2025, while others are scheduled to begin in 2026. As a result, advance planning is essential—not only to optimize tax positions under the new rules but also to accurately estimate and manage 2025 tax payments. This alert outlines the 12 most consequential provisions and what construction businesses should consider now to stay ahead of the curve.
Click here or the link below to read Twelve Ways the “One Big Beautiful Bill” Reshapes Construction Tax Planning.
We thank The Tax Committee at CICPAC (Construction Industry CPAs and Consultants) for drafting this valuable resource to help the construction industry navigate these changes. If you have questions or want more detailed information, please contact us.
