The “Big Three” U.S. tax provisions of the One Big Beautiful Bill Act (OBBBA)—bonus depreciation, interest expense deduction limitation and research cost expensing—are reshaping tax planning decisions across industries. Their interplay affects short-term cash flow, merger and acquisition strategy, and state conformity, often in ways that quickly become complex.
In this webinar, RSM’s Washington National Tax and tax policy teams will share practical modeling approaches, liquidity strategies and industry-specific scenarios. You’ll see how RSM’s integrated approach can help you plan for the rest of 2025 and beyond while maintaining flexibility for upcoming changes.
Key topics include:
- Federal tax implications of these provisions and their combined impact
- State conformity and legislative timing challenges
- Cash flow planning opportunities, including capitalization elections and credit utilization
- M&A transaction considerations
