Michael J. Koontz
R&D Capitalization Under the OBBBA: Welcome Relief, Questions Remain
.jpg)
September 17, 2025
The One Big Beautiful Bill Act ("OBBBA") was signed into law on July 4th and is largely an extension of the Tax Cuts and Jobs Act of 2017, with a few new provisions added.
QOZ Permanence Brings Renewed Interest—and Unresolved Decertification Rules
September 17, 2025
With an intense tax policy season behind us, we now have final tax legislation in place through the One Big Beautiful Bill Act (OBBBA). The OBBBA includes an expansion of the Qualified Opportunity Zone program and makes the QOZ provisions permanent.
One Big Beautiful Bill Act (OBBBA)
July 11, 2025
A high-level summary of some of the provisions we believe are most relevant to businesses, investors, and their advisors. Effective dates vary by provision so it will be important to track.