The recently passed ‘One Big Beautiful Bill’ included a number of provisions impacting both businesses and individuals. From 100% bonus depreciation to new state and local tax deduction limits, taxpayers should plan for favorable changes in 2025 and beyond. Join CLA for a happy hour to learn the essentials of this major legislation, including: SALT cap changes New 0.5% AGI floor for charitable contributions Benefits of cost segregation and bonus depreciation Energy credit changes Changes to R&D expenses |