ARTICLE · 18 SEPTEMBER 2025

Tax Law Changes That Should Trigger Referrals For Your Clients

Kaufman Rossin

Explore more from Kaufman Rossin

The One Big Beautiful Bill Act (OBBBA) is the latest sweeping change to the tax code—and one that advisors can't afford to ignore.

United StatesTax

Michael Kramarz

The One Big Beautiful Bill Act (OBBBA) is the latest sweeping change to the tax code—and one that advisors can't afford to ignore. The OBBBA may bring both new opportunities and new risks for your clients. For trusted advisors, it's a clear reminder: when tax laws change, it's time to consider a referral to specialty tax experts.

1. R&D Expensing Returns (with caveats)

Recent changes restored immediate expensing for domestic R&D, while foreign R&D must still be amortized. This creates both opportunity and complexity for innovative businesses.

Referral trigger: Clients in technology, engineering, or software development investing heavily in new products or platforms.

Specialty Tax fit: Credits & Incentives (R&D credits and §174 expensing strategy).

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