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[Culture and Belonging](https://www.anchin.com/careers/culture/) - [Learning and Development](https://www.anchin.com/careers/learning-and-development/) - [Women’s Initiative Network](https://www.anchin.com/careers/womens-initiative-network/) - [Careers](https://www.anchin.com/careers/) - [Contact Us](https://www.anchin.com/contact-us/) AEC 2025/2026 Tax Planning Guide TAX PLANNING GUIDE # Anchin’s 2025/2026 Architecture & Engineering and Construction Tax Planning Guide As we approach the final stretch of the year, it’s critical to focus on **2025/2026 tax considerations** and strategize actions to best position you and your company for optimal tax treatment. There is constant evolution in the **architecture, engineering and construction (A/E/C) industries**. Navigating this ever-evolving industry combined with the intricacies of the **One Big Beautiful Bill Act (OBBBA)** enacted earlier this year requires more than just a compass; it requires some serious thinking, especially when it comes to tax strategies and planning. That’s why we’ve put together this 2025/2026 tax guide. **The parts of the bill that most directly impact A/E/C firms are as follows:** - Changes in contract reporting methods for construction - Restoration of full expensing for Domestic Research & Experimental (R&E / R&D) Costs - IRC Section 179D enhancements - Expanded Section 179 limits - 100% bonus depreciation / immediate expensing ![AEC Year-End Tax planning Guide](https://info.anchin.com/hubfs/AEC%20Guide%20v3.png) Comprehensive Year-End Guide • PDF format ## Download Your Guide Today Join thousands of professionals who rely on our insights. Download your comprehensive 2025/2026 Tax Planning Guide and be prepared for what’s ahead. ## A Sneak Peek of What's Inside     Meet the Professionals ## Meet the A&E and Construction Professionals ![Paul Gevertzman](https://info.anchin.com/hubfs/Gevertzman-Paul_Hinge_600x560-New.jpg) Paul Gevertzman, CPA, J.D. Tax Partner, Tax Leader - A&E and Construction, Co-Leader - Tax Credits and Incentives ![Joseph Molloy](https://info.anchin.com/hubfs/Molloy-Joseph_Hinge_600x560-New.jpg) Joseph Molloy, CPA Tax Partner ![Robert Salerno](https://info.anchin.com/hubfs/Robert-Salerno_600x560-2.jpg) Robert Salerno, EA Tax Senior Manager ![Martin Arking](https://info.anchin.com/hubfs/Arking-Martin_600x560_new.jpg) Martin Arking, CPA Tax Senior Manager ![Sue Lu](https://info.anchin.com/hubfs/Lu-Sue_600x560.jpg) Sue Lu, CPA Tax Director ![2025Top50AccountingLogo-md](https://info.anchin.com/hs-fs/hubfs/2025Top50AccountingLogo-md.jpg?width=498&height=600&name=2025Top50AccountingLogo-md.jpg) ![best-of-accounting_2025-rgb](https://info.anchin.com/hs-fs/hubfs/best-of-accounting_2025-rgb.png?width=600&height=600&name=best-of-accounting_2025-rgb.png) ![2025_AT_TOP-TAX-FIRMS](https://info.anchin.com/hs-fs/hubfs/2025_AT_TOP-TAX-FIRMS.png?width=2682&height=1658&name=2025_AT_TOP-TAX-FIRMS.png) ![IPA - Award Logo - Top 100 Firms](https://info.anchin.com/hs-fs/hubfs/IPA%20-%20Award%20Logo%20-%20Top%20100%20Firms.png?width=1051&height=1051&name=IPA%20-%20Award%20Logo%20-%20Top%20100%20Firms.png) ![](https://px.ads.linkedin.com/collect/?pid=5514457&fmt=gif)