CBIZ’s 2026 Tax Planning Guide Offers a Roadmap for Smart, Strategic Tax Planning

Rhea-AI Summary

CBIZ (NYSE:CBZ) released its 2026 Tax Planning Guide on November 12, 2025, outlining how the One Big Beautiful Bill Act (OBBBA) reshapes planning for 2026.

Key provisions highlighted include immediate deductibility of domestic research and experimental expenses, restoration of 100% bonus depreciation, permanent expansion of Section 179, and a new 100% deduction for qualified production property where construction begins after Jan 19, 2025 and before 2029. The guide also covers expanded QSBS rules, updated Qualified Opportunity Zone windows, higher SALT caps, tariff-driven international tax impacts, and entity-selection implications. A webinar is scheduled for Nov 13, 2025, 1-3 p.m. EST.

Positive

• Immediate deductibility of domestic R&E expenses
• Restoration of 100% bonus depreciation
• Permanent expansion of Section 179 expensing
• 100% deduction for qualified production property (construction after Jan 19, 2025 and before 2029)

Negative

• New OBBBA rules add entity-selection complexity for businesses
• Tariff and trade shifts create additional tax-planning risk
• Expanded QSBS rules add estate and succession-planning considerations

Insights

Tax policy analyst

CBIZ published a practical tax‑planning guide summarizing OBBBA changes and offering near‑term implementation steps.

CBIZ frames the OBBBA changes as material to entity choice, depreciation, and incentives such as expanded QSBS and Qualified Production Property deductions. The guide consolidates effective dates and sector impacts, turning complex code changes into actionable planning items.

Key dependencies include final regulatory guidance and taxpayer-specific facts, so outcomes will vary by situation. Watch the webinar on Nov. 13, 2025 for timely interpretation and the guide for concrete election windows and eligibility rules.

Guide outlines the most significant tax law updates and practical strategies to help middle-market leaders plan with confidence

Cleveland, Nov. 12, 2025 (GLOBE NEWSWIRE) -- CBIZ, Inc., a leading national professional services advisor, today announced the release of its 2026 Tax Planning Guide, a comprehensive resource designed to help businesses and individuals navigate the sweeping changes introduced by the One Big Beautiful Bill Act (OBBBA) and plan for 2026 with confidence.

The guide breaks down how the OBBBA is reshaping the tax landscape and offers practical strategies for preparing for 2026 and beyond. It includes impactful insights on topics ranging from net operating losses, Supreme Court decisions on tariffs, and AI and automation.

“The OBBBA represents one of the most significant overhauls to tax policy in recent years, and its effects will be felt across every industry,” said Joseph Perry, National Leader, Tax Services at CBIZ. “Our 2026 Tax Planning Guide positions tax planning not as a year‑end checklist, but as a growth driver, inviting decision‑makers to turn complexity into clarity, and strategy into savings.”

Highlights from the CBIZ 2026 Tax Planning Guide

1. Key OBBBA Changes and Effective Dates
   Major provisions include the immediate deductibility of domestic research and experimental expenses, the restoration of 100% bonus depreciation, the permanent expansion of Section 179 expensing, and increases to the estate and gift tax exemptions.
2. New and Expanded Tax Incentives
   Businesses and individuals can benefit from:
   • Qualified Production Property: Manufacturers are now eligible for a 100% deduction for the cost of new qualified production property where construction begins after Jan. 19, 2025, and before 2029.
   • Expanded Qualified Opportunity Zones: Updated rules open fresh windows for capital‐gain deferral and reinvestment, particularly for both business and individual investors managing “trapped” gains.
   • Expanded 1202 Qualified Small Business Stock (QSBS): The new rules offer potentially large tax exclusions for founders and investors, and now taxpayers must think about QSBS in estate and succession‑planning contexts.
   • New Individual Tax-Advantaged Provisions: The OBBBA provides higher state and local tax caps and new deductions for tip income and overtime pay, a temporary bonus deduction for seniors, and Trump accounts for children under eight, among others.
3. Post-OBBBA Entity Selection
   The OBBBA implemented changes affecting both C corporations and pass-through entities, offering enhanced, new, or permanent tax benefits. This encourages businesses to reconsider which type of entity they should choose.
4.  The OBBBA’s Reach: Sector-by-Sector Analysis
   A detailed chart illustrates the impact of new provisions on major industries, helping organizations spot opportunities and set compliance priorities.
5. International Updates: Global trade and tariffs aren’t just supply‑chain tactics — they’re tax‑planning drivers. Companies must account for tariff risks and potential trade‑policy shifts in their U.S. tax strategy.

Join the 2026 Tax Planning Webinar

CBIZ’s national tax office is hosting a webinar on November 13, 2025, from 1-3 p.m. EST, during which our experts will share insights from the guide and discuss how the tax changes might affect your business and personal finances.
Register here

The CBIZ 2026 Tax Planning Guide is available for download here.

About CBIZ
CBIZ, Inc. is a leading professional services advisor to middle-market businesses and organizations nationwide. With unmatched industry knowledge and expertise in accounting, tax, advisory, benefits, insurance, and technology, CBIZ delivers forward-thinking insights and actionable solutions to help clients anticipate what's next and discover new ways to accelerate growth. CBIZ has more than 10,000 team members across more than 160 locations in 22 major markets coast to coast. For more information, visit www.cbiz.com.

Amy McGahan
CBIZ, Inc.
amy.mcgahan@cbiz.com

FAQ

What does CBZ's 2026 Tax Planning Guide say about bonus depreciation for 2026?

The guide notes the OBBBA restores 100% bonus depreciation, effective for qualifying property under the new law.

How does the OBBBA change Section 179 expensing according to CBZ (CBZ)?

CBIZ reports the OBBBA permanently expands Section 179 expensing, broadening immediate deductions for qualifying assets.

Which construction dates qualify for the 100% deduction on qualified production property?

Manufacturers qualify for a 100% deduction if construction begins after Jan 19, 2025 and before 2029.

When is CBZ's webinar on the 2026 Tax Planning Guide and how long is it?

CBZ will host a webinar on Nov 13, 2025, from 1-3 p.m. EST.

How does the guide say the OBBBA affects QSBS planning for founders and investors?

The guide says expanded 1202 QSBS rules create larger tax-exclusion opportunities and new estate-planning considerations.

Does the guide address international tax effects like tariffs for U.S. companies?

Yes; the guide highlights that tariffs and trade-policy shifts are now important tax-planning drivers for companies.