Acena Consulting Blog on US Tax Incentives

Cost - Seg State : Conformity vs. Decoupling

Fri, 01 May 2026 21:01:58 GMT

The alignment between state and federal tax codes for Cost Segregation is a critical factor in real estate tax planning. While cost segregation is a recognized federal strategy for accelerating depreciation, its effectiveness at the state level depends on whether a state conforms to or decouples from federal tax laws.

New Section 174A rules sharpen the case for U.S.-based R&D

Fri, 06 Mar 2026 17:36:21 GMT

Section 174A changes cash-tax timing. Domestic R&D is now deductible. Foreign R&D recovers over 15 years.

The Complete Guide to Michigan’s New R&D Tax Credit

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Tue, 24 Feb 2026 17:26:14 GMT

As Michigan continues to evolve into a hub for innovation and technology, the return of a state-level Research & Development (R&D) tax program is a significant development for businesses of all sizes. Michigan now offers a powerful R&D tax credit designed to reward businesses for investing in statewide R&D—bringing back an incentive that’s been absent for more than a decade—effective for tax years beginning on or after January 1, 2025.

California’s AIC Is Gone: What CPAs Should Know Before Filing for 2025

Thu, 12 Feb 2026 22:17:09 GMT

If you haven’t claimed the California R&D tax credit on prior returns, you may be leaving significant value unclaimed—potentially millions—depending on your filing history. Due to 2025 rule changes, the right catch-up strategy depends on which tax years you’re addressing.

Why your project names don’t matter to the IRS—but business components do

Mon, 02 Feb 2026 22:47:26 GMT

In the world of research and development (R&D) tax credits, a massive "translation gap" often exists. While your engineering team and you speak the language of ideas and projects, the Internal Revenue Service (IRS) speaks the language of business components.

R&D Tax Credits in Logistics & Supply Chains: Innovation Beyond Transportation

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Thu, 22 Jan 2026 16:13:25 GMT

When many industry leaders think about research and development (R&D), they picture laboratories, scientists, or product engineering teams, not warehouses, routing software, or fulfillment operations. As a result, logistics, distribution, and supply chain companies can overlook a valuable financial incentive they may already qualify for: the R&D tax credit.

Optimizing the Section 174 Amortization Pivot: A Technical Brief

Randy Eickhoff, CPA, Founder & Head Coach — Fri, 16 Jan 2026 22:13:34 GMT

The passage of the One Big Beautiful Bill Act (OBBBA) in July 2025 and the subsequent release of Revenue Procedure 2025-28 moved the research and development (R&D) landscape from liability management to strategic recovery.

Powering Sustainable Innovation: How Federal & State R&D Tax Credits Fuel Green Technology Development

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Thu, 18 Dec 2025 19:38:38 GMT

Investing in sustainable technologies, such as renewable energy systems, eco-efficient manufacturing processes, or next-generation biodegradable materials, is more than good for the planet: it’s smart business. But bringing groundbreaking ideas to life often requires significant research, experimentation, and trial-and-error investment. That’s where U.S. federal and state R&D tax credits can help.

Diving Deep: How the R&D Tax Credit Can Propel Innovation in the Submarine & Oceanic Vessel Industry

carina.silvermoon@acenaconsulting.com (Carina Silvermoon, Lead Technical Writer) — Tue, 02 Dec 2025 17:58:12 GMT

For companies designing underwater vessels, ocean-going vessels, and ocean-going platforms, technical uncertainty is part of everyday life. Yet, many companies in this space underutilize the Research and Development (R&D) Tax Credit, a powerful financial tool that can meaningfully offset costs and accelerate innovation. Here’s how diving into the details can pay off.

The Strategic Advantage: Maximizing Cash Flow with the Expanded Section 179 Cap

Wed, 26 Nov 2025 18:09:28 GMT

Section 179 is the primary tool for driving immediate financial and operational efficiency. It allows a business to elect to treat the full purchase price of qualifying assets as an immediate expense deduction, effectively converting multi-year depreciation schedules into current-year tax savings that directly and dramatically improve cash flow.