As the 2025 tax fiscal cliff approaches, construction companies face critical changes that could significantly impact their bottom line. Depending on any changes made by the new administration, the expiration of key provisions from the Tax Cuts and Jobs Act (TCJA) will result in higher tax rates, reduced deductions, and more complex filings. HLB Gross Collins understands the unique challenges faced by contractors—projects spanning multiple years, high material costs, and fluctuating cash flow. These changes don't have to catch you off guard. With proactive planning, you can mitigate these impacts and position your business for continued success.

One of the biggest changes affecting contractors is the phase-out of 100% bonus depreciation, which has been a cornerstone for managing capital expenditures. As this benefit disappears, paired with stricter §163(j) interest expense limitations, construction companies will need to rethink their capital investments and financing strategies. Another pressing issue is the reduction or elimination of the §199A pass-through deduction, which could substantially increase the effective tax rate for small and medium-sized construction firms. Add in the complexity of multi-state tax compliance, and it's clear that navigating this new landscape requires expert guidance tailored to the construction industry.

HLB Gross Collins specializes in helping contractors prepare for tax challenges. Whether it's accelerating capital purchases, conducting cost-segregation studies to maximize current deductions, or devising strategies to manage state-specific tax burdens, our team of experts will craft a customized plan to protect your profitability. Don't let the fiscal cliff derail your business—HLB Gross Collins can be your trusted advisor in navigating these changes. Consult with your HLBGC representative to ensure that you are prepared for the coming changes or contact the author of this article, Alex West.