Navigating Tax Changes in Construction: New Rules, Credits & Strategies 2025-26

Overview

The construction industry faces unique challenges when adapting to changes in tax laws. This session will explore recent federal and California tax developments, including the Inflation Reduction Act’sgreen construction incentives, bonus depreciation updates, and key changes affecting the Qualified Business Income Deduction (Section 199A).We’ll also examine strategies for tax credit maximization and proactive tax planning tailored to the commercial construction sector. This session was recorded on March 25, 2025 for CalCPA’sConstruction Management Conference.

Highlights

Overview of Recent Federal and California Tax Law Changes Impact of the Inflation Reduction Act on Construction Projects Green Construction Incentives and Energy

• Efficient Building Credits Bonus Depreciation and Expensing Updates Qualified Business Income Deduction (Section 199A) Considerations Tax Credit Maximization and Strategic Tax Planning for Construction Firms

Prerequisites

None

Objectives

• Identify recent tax law changes impacting construction businesses.
• Explore energy
  • efficient building credits for commercial projects.
  • Advise clients on compliance and tax savings strategies.

Preparation

None