Tax Credits & Incentives: Year End Guidance and 2026 Planning Strategies

This webcast delivers year-end planning strategies and 2026 positioning to help organizations navigate new rules from the One Big Beautiful Bill Act (OBBBA) and identify tax opportunities.

BDO’s tax professionals will discuss tax credit monetization, business incentives, and strategic tax planning, including recent legislative changes, incentive programs, accounting methods, and updates on Section 174 and R&D expensing. Topics include the transition from foreign-derived intangible income (FDII) to foreign-derived deduction eligible income (FDDEI), IRS Form 6765 extensions, Section 163(j) updates, capitalization strategies, and bonus depreciation for qualified production property.

Learn how to take advantage of the New Markets Tax Credit (NMTC) program, access low-rate financing, purchase federal energy tax credits at a discount, and understand trends in the tax credit transfer market. Explore the viability of energy credit transfers, including credits such as 45X, 45Z, and NMTC, and identify timing opportunities with accounting methods and FDDEI revisions.

Key Takeaways Include:

• Identify strategies for effective tax credit monetization and cash tax planning for 2025 and beyond.

• Evaluate the impact of recent and upcoming updates to R&D credits, including Form 6765 updates and state-level developments.

• Explain the potential impact of FDDEI revisions on your effective tax rate and financial modeling.

• Review best practices for leveraging technology to quantify and document research credits.