{"id":4871,"date":"2025-07-28T14:16:17","date_gmt":"2025-07-28T19:16:17","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=4871"},"modified":"2025-07-29T13:49:07","modified_gmt":"2025-07-29T18:49:07","slug":"2025-tax-shift-mid-market-insights","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/2025-tax-shift-mid-market-insights\/","title":{"rendered":"R&amp;D, ERC, and Energy Credits: What 2025 Tax Reform Means for You"},"content":{"rendered":"\n<p><strong>Key Takeaways:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Immediate R&amp;D expensing may return in 2025, but many companies haven\u2019t modeled the impact or updated their budgets to reflect the change.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Heightened IRS scrutiny of the Employee Retention Credit is prompting CFOs to audit past claims and tighten documentation to avoid penalties.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accelerated clean energy credit deadlines are forcing businesses to fast-track investments and project timelines to maximize available incentives.<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>The 2025 tax landscape is shifting dramatically \u2014 and mid-market CFOs and tax leaders are being forced to rethink their planning in real time. In a <a href=\"https:\/\/youtu.be\/hbFGoHahYJ4?si=ry7HPpmYFjrNyhps\" target=\"_blank\" rel=\"noreferrer noopener\">recent webinar hosted by MGO<\/a>, hundreds of finance professionals weighed in on how three major areas are impacting their strategy: Section 174 research and development (R&amp;D) treatment, IRS enforcement around the Employee Retention Credit (ERC), and the accelerated rollback of clean energy tax credits.<\/p>\n\n\n\n<p>Here\u2019s what your peers are saying \u2014 and what you should be doing now to stay ahead:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Insight #1: Section 174 Relief Is Coming \u2014 But Not Everyone Is Ready<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-1024x768.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-319x239.webp 319w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-768x576.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-1536x1152.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-1024x768.webp\" height=\"768\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-1024x768.webp 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-319x239.webp 319w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-768x576.webp 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1-1536x1152.webp 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-1.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-4872 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p><strong>Takeaway:<\/strong><\/p>\n\n\n\n<p>The upcoming allowance for immediate expensing of domestic R&amp;D starting in 2025 offers cash flow relief. Yet many companies still haven\u2019t modeled the impact \u2014 or taken advantage of transition-year elections.<\/p>\n\n\n\n<p><strong>Action items:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Model multi-year R&amp;D tax savings now<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Explore amending 2022\u20132024 returns under new rules<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Build R&amp;D forecasting into 2025\u20132026 budgeting<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Insight #2: ERC Enforcement Concerns Are Rising<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-1024x768.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-319x239.webp 319w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-768x576.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-1536x1152.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-1024x768.webp\" height=\"768\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-1024x768.webp 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-319x239.webp 319w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-768x576.webp 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2-1536x1152.webp 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-2.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-4873 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p><strong>Takeaway:<\/strong><br>With expanded penalties, longer statutes of limitation, and uncapped promoter fines, the IRS is sending a clear message: ERC compliance is a top audit priority.<\/p>\n\n\n\n<p><strong>Action items:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conduct an internal audit of any ERC claims<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Review Q3 2021 filings for risk exposure<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tighten documentation \u2014 especially for eligibility support<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Monitor communications from IRS for pre-audit activity<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Insight #3: Clean Energy Credit Deadlines Require Immediate Action<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-1024x768.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-319x239.webp 319w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-768x576.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-1536x1152.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-1024x768.webp\" height=\"768\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-1024x768.webp 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-319x239.webp 319w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-768x576.webp 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3-1536x1152.webp 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/07\/MKT000988_article-based-on-bbb-polling_ig-3.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-4874 sp-no-webp\" alt=\"\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p><strong>Takeaway:<\/strong><br>New end dates for <a href=\"https:\/\/www.irs.gov\/credits-deductions\/commercial-clean-vehicle-credit\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a745W<\/a> and <a href=\"https:\/\/www.irs.gov\/credits-deductions\/alternative-fuel-vehicle-refueling-property-credit-for-tax-exempt-entities\" target=\"_blank\" rel=\"noreferrer noopener\">\u00a730C<\/a> credits create urgency around construction, delivery, and placed-in-service deadlines. Many companies still haven\u2019t adjusted timelines to capture full benefits.<\/p>\n\n\n\n<p><strong>Action items:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accelerate capital expenditure for EVs and charging infrastructure<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Confirm placed-in-service dates for Q3 and Q4 2025<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Consider design changes to meet prevailing wage rules<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Review supply chain for prohibited foreign entity risks<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Proactive Beats Reactive in a Shifting Tax Environment<\/h2>\n\n\n\n<p>The 2025 tax landscape is a moving target, but that doesn\u2019t mean you need to wait in limbo. CFOs and tax leaders who act early \u2014 by reassessing R&amp;D strategies, auditing ERC positions, and accelerating energy investments \u2014 stand to gain the most. With cash flow, compliance, and credit all on the line, now is the moment to turn insights into action. Whether you&#8217;re facing uncertainty or opportunity, a proactive approach will help you lead with confidence and clarity in the year ahead.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How MGO Can Help<\/h2>\n\n\n\n<p>Our <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/tax-credits-and-incentives\/\" target=\"_blank\" rel=\"noreferrer noopener\">Credits and Incentives team<\/a> is here to guide you through the complexities of today&#8217;s evolving tax environment. We can help your organization identify, model, and unlock tax-saving opportunities across R&amp;D, clean energy, and other federal and state credit programs. <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/tax-credits-and-incentives\/#lets-talk\" target=\"_blank\" rel=\"noreferrer noopener\">Reach out to our team today<\/a> to see how we can support your success in 2025 and beyond.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways: &#8212; The 2025 tax landscape is shifting dramatically \u2014 and mid-market CFOs and tax leaders are being forced to rethink their planning in real time. In a recent webinar hosted by MGO, hundreds of finance professionals weighed in on how three major areas are impacting their strategy: Section 174 research and development (R&amp;D) [&hellip;]<\/p>\n","protected":false},"featured_media":4875,"template":"","meta":{"_acf_changed":false,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[66,67,65,102,68,23],"perspective-type":[42],"class_list":["post-4871","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-irs","perspective_topic-research-and-development","perspective_topic-tax","perspective_topic-tax-credit","perspective_topic-tax-credits-and-incentives","perspective_topic-tax-incentive","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What 2025 Tax Reform Means for Mid-Market Companies - 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