KBKG - Tax Credits, Incentives, & Cost Recovery

05/17/2026

Many of you follow KBKG for updates on tax incentives, cost recovery, and strategies that help CPAs better serve clients.

For more direct insights from our co-founder and chairman, follow Gian Pazzia’s professional page. Gian shares practical thoughts on:

• Tax strategies for Real Estate Investors
• CPA firm growth
• Innovation in the tax advisory space
• What we’re seeing across the real estate and accounting profession

Follow him here: Gian Pazzia

05/01/2026

If you’re dealing with ERC (Employee Retention Credit) adjustments, deadlines can make or break the outcome. The IRS just provided a way to extend the ERC disallowance deadline, and it’s something CPAs and tax advisors should be tracking closely.

In this article, Ian Williams breaks down:
• what the IRS updated,
• who it may impact, and
• the practical “do this next” considerations to stay compliant and avoid preventable issues.

Read More>https://hubs.ly/Q04f7xqx0

04/27/2026

We’re excited to be sponsoring and exhibiting at Rise Up Live 2026 this May 1–2 in St. George, Utah.

This is a high-impact, in-person event focused on financial strategy, real estate, and building long-term wealth, bringing together investors, entrepreneurs, and industry leaders for two days of practical insights and real conversations.

KBKG will be on-site showcasing https://hubs.ly/Q04dB7gt0, helping real estate investors and developers unlock hidden cash flow through accelerated depreciation strategies.

If you’re attending, make sure to stop by and connect with our team!

04/22/2026

AIA Webinar (Live): 179D Today & Tomorrow
Mon, Apr 27 | 12:00 PM CST

If you’re designing energy-efficient buildings, you should understand how 179D works—and what’s changing.

We’ll break down what matters for architects and designers:

- What qualifies (and what doesn’t)
- The documentation that makes or breaks the process
- What to expect next as incentives evolve

Register Today: https://hubs.ly/Q04d6PBx0

04/16/2026

Pass-through entities can qualify for the R&D Tax Credit—but the rules (and IRS documentation expectations) are easy to get wrong. Our own Jonathan Tucker breaks down why expert guidance matters, especially for substantiation and compliance.
Read More>

Pass-through entities face unique challenges when claiming R&D credits. Learn why expert guidance is essential to maximizing benefits.

04/06/2026

Picking a cost segregation tool in 2026? There’s a big difference between “fast” and defensible.

This roundup breaks down the top cost seg tool providers in 2026—and what to look for before you choose one:
• How outputs get created
• Where risk shows up
• What matters most for real-world use by CPAs + owners

Read the full list:

A guide on the nation's top R&D providers to help property owners maximize income tax savings from real estate investment

03/31/2026

Related-party lease, Qualified Production Property (QPP), and whether it still counts as your use.

This eligibility detail can be the difference between a QPP opportunity that holds up vs. one that gets challenged. If you lease to (or from) a related party, the facts and documentation matter more than most taxpayers expect.

Insight by Lester Cook.
Read more>>

Notice 2026-16 clarifies that Qualified Production Property (QPP) can still qualify when real estate is owned by a holding company and leased to an operating company.

03/24/2026

Demolishing part (or all) of a building doesn’t have to mean losing valuable tax deductions.

With a properly executed cost segregation study, property owners may be able to identify and write off the remaining value of demolished components, turning a loss into a tax-saving opportunity.

It’s a strategy many overlook, especially during renovations or redevelopments.

Read the full Tax Insight to see how it works and when it applies:

Interim IRS guidance (Notice 2026-16) explains the new 100% special depreciation allowance for qualified production property—key rules, elections, and recapture risks for manufacturers and taxpayers pursuing cost recovery planning, including cost segregation opportunities.

03/17/2026

Jesse Stanley, Energy Services Practice Leader at KBKG, was recently featured in Banker & Tradesman discussing what Boston-area developers and building owners are facing with BERDO compliance.

In this article, Jesse notes that paying year after year can turn into an “endless and increasing penalty with no payback” compared to a retrofit plan that can reduce energy costs over time.

Read the full piece:

Nonprofit and for-profit building owners alike face complex decisions in trying to comply with Boston’s building decarbonization mandates.

03/17/2026

The 2025 QPP Safe Harbor is here, and the outcome may come down to two things: your NAICS code and your facility layout.

If you’re evaluating Section 199A / QBI planning (or advising clients who are), this is a reminder that “close enough” classifications can turn into real dollars left on the table, or unexpected limitations.

In our latest KBKG insight by Amar Patel and Lester Cook, we break down:
- Why NAICS selection can materially change QPP treatment
- How facility layout + activities may influence eligibility
- What to review now so you’re not scrambling later

Read the full article here:

Interim guidance in IRS Notice 2026-16 creates a narrow 2025 safe harbor for Qualified Production Property that can accelerate depreciation for eligible facilities. Learn how NAICS codes, substantial transformation, the 95% de minimis rule, and cost segregation studies can support defensible electio...