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One Big Beautiful Bill Act – Site Selection Impact
Site Selection Just Got More Strategic: The One Beautiful Bill Act Gets Expensing Right—Now It’s Time for States to Step Up
Too important to ignore: The One Big Beautiful Bill Act has reshaped the federal tax landscape, especially for businesses making capital investments. But here’s the catch—states must now decide whether to follow suit.
As a site selection advisor, I work with companies to identify optimal locations and negotiate incentive packages that align with their long-term financial goals. And right now, state conformity with the One Big Beautiful Bill Act’s expensing provisions is a game-changer.
Why conformity with the One Big Beautiful Bill Act matters:
The One Big Beautiful Bill Act makes full expensing for machinery and equipment permanent, restores immediate expensing for R&D, and enhances first-year cost recovery for small businesses. These reforms reduce the cost of capital, encourage investment, and drive job creation.
What this means for your next project:
States that conform to these provisions will offer a more competitive tax environment—a critical factor in site selection. Aligning with full expensing can significantly improve project ROI and long-term operational efficiency.
What to avoid:
The One Big Beautiful Bill Act also includes narrow carveouts—like deductions for tips and car loan interest—that complicate tax codes without driving meaningful growth. Smart states will embrace pro-growth expensing while decoupling from gimmicks.
Looking ahead:
As legislatures reconvene, businesses should be asking:
- Is our target state aligning with the right parts of the One Big Beautiful Bill Act?
- Will our incentives strategy capture the full value of these reforms?
Ready to Turn Policy into Profit? Let’s Make Your Next Move Count.
Navigating the evolving tax landscape requires more than just awareness—it demands strategy. With the One Big Beautiful Bill Act reshaping the rules, the difference between a good site and a great one could be millions in long-term savings and growth potential.
If you’re planning a new facility, expansion, or relocation, now is the time to engage a partner who not only understands the nuances of state conformity and federal reforms, but knows how to leverage them to your advantage.
Let’s work together to identify the optimal location, negotiate a high-impact incentives package, and ensure your project delivers exceptional ROI—today and for years to come.
Contact us now to start a conversation that could redefine your bottom line.
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