Gian Pazzia

10/15/2026

One of the biggest concerns I hear from businesses considering the R&D Tax Credit is:
“Do we have enough documentation?”

Many companies assume they need exhaustive technical reports or highly detailed records before they can qualify. That’s not always the case.
Clear, consistent documentation created during the normal course of your projects can go a long way.

Here are a few simple habits that can make R&D documentation much easier:
➢ Record project activities and objectives as the work happens
➢ Track employee time and expenses connected directly to R&D activities
➢ Document the technical challenges your team encountered and how you solved them
➢ Create simple project summaries explaining the objective, iterations attempted, testing performed, results and outcomes
➢ Keep pictures when they help demonstrate prototypes and design changes

Let me know if this post helps you or someone you know. Follow me to get all my tax incentive updates!

10/12/2026

𝗧𝗵𝗲 𝗢𝗰𝘁𝗼𝗯𝗲𝗿 𝟭𝟱 𝘁𝗮𝘅 𝗱𝗲𝗮𝗱𝗹𝗶𝗻𝗲 𝗶𝘀 𝗷𝘂𝘀𝘁 𝗱𝗮𝘆𝘀 𝗮𝘄𝗮𝘆. 𝗜𝗳 𝗰𝗼𝘀𝘁 𝘀𝗲𝗴𝗿𝗲𝗴𝗮𝘁𝗶𝗼𝗻 𝗶𝘀 𝘀𝘁𝗶𝗹𝗹 𝗼𝗻 𝘆𝗼𝘂𝗿 𝗹𝗶𝘀𝘁, 𝘆𝗼𝘂 𝗺𝗮𝘆 𝘀𝘁𝗶𝗹𝗹 𝗵𝗮𝘃𝗲 𝘁𝗶𝗺𝗲.

We built CostSegregation.com to help real estate investors and CPAs complete a cost segregation study in less than 15 minutes, giving you a practical option even this close to the filing deadline.

➢ It works for residential and commercial investment properties up to $1.5 million in depreciable tax basis, excluding land
➢ AI-assisted data collection
➢ You receive a full cost segregation report with audit support backed by KBKG

If you fit this profile, it’s not too late to get it done before you file.
Let me know if this post helps you or someone you know. Follow me to get all my tax incentive updates!

Learn more and start a study here: https://lnkd.in/ejHFGby6

10/08/2026

Tax season is almost over. If you’re a tax professional, you can probably feel this meme in your soul.

The long hours don’t go unnoticed.

I also want to recognize the incredible team at KBKG for putting in a tremendous amount of work to support our CPA partners and clients during the busiest time of the year.

Almost there. Finish strong.

10/07/2026

10/05/2026

𝗔𝗿𝗰𝗵𝗶𝘁𝗲𝗰𝘁𝘀 𝗮𝗻𝗱 𝗲𝗻𝗴𝗶𝗻𝗲𝗲𝗿𝘀 𝗺𝗮𝘆 𝗯𝗲 𝗹𝗲𝗮𝘃𝗶𝗻𝗴 𝟭𝟳𝟵𝗗 𝘁𝗮𝘅 𝗯𝗲𝗻𝗲𝗳𝗶𝘁𝘀 𝘂𝗻𝗰𝗹𝗮𝗶𝗺𝗲𝗱.

As design teams continue creating more energy-efficient buildings, it is important to understand how the 179D Tax Deduction works and when a project may qualify.

Some of the most common questions we hear include:
➢ How much is the 179D Deduction worth?
➢ What qualifies as an eligible improvement?
➢ What happens if the project is not 100% energy-efficient?
➢ Can a project qualify if it has been allocated before?
➢ Does solar qualify for 179D?

These questions can have a major impact on whether a designer successfully identifies and claims the available benefit.

If your firm designs government-owned or other qualifying buildings, reviewing completed and current projects may uncover opportunities that have been overlooked.

Let me know if this post helps you or someone you know. Follow me to get all my tax incentive updates!

10/01/2026

𝗪𝗵𝗮𝘁 𝗰𝗼𝘂𝗹𝗱 𝗰𝗼𝘀𝘁 𝘀𝗲𝗴𝗿𝗲𝗴𝗮𝘁𝗶𝗼𝗻 𝗱𝗼 𝗳𝗼𝗿 𝗮 $𝟯 𝗺𝗶𝗹𝗹𝗶𝗼𝗻 𝗮𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝗯𝘂𝗶𝗹𝗱𝗶𝗻𝗴?

I broke down this example with Michael Morawski on the Multifamily Unplugged podcast.

➢ Purchase price: $3 million
➢ Land value: $300,000
➢ Depreciable building value: $2.7 million
➢ Standard annual depreciation: about $100,000

With a cost segregation study, qualifying components are accelerated, creating $540,000 in first-year depreciation in this example. That is a major shift in timing and significantly improves near-term cash flow.

Thanks to Mike for the great conversation.

Let me know if this post helps you or someone you know. Follow me to get all my tax incentive updates!

Full episode link in the comments 👇

09/29/2026

𝗔𝗿𝗲 𝘆𝗼𝘂 𝗹𝗼𝗼𝗸𝗶𝗻𝗴 𝗯𝗲𝘆𝗼𝗻𝗱 𝘁𝗵𝗲 𝗳𝗲𝗱𝗲𝗿𝗮𝗹 𝗥&𝗗 𝗧𝗮𝘅 𝗖𝗿𝗲𝗱𝗶𝘁?

The federal credit often gets the most attention, but it may only be one part of the opportunity.

Many states offer their own R&D incentives, which can provide additional benefits for businesses investing in new products, processes, technologies, and improvements.

The challenge is that every state is different.

Eligibility requirements, calculations, limitations, and documentation can vary significantly. That’s why businesses—especially those operating in multiple states—should evaluate their R&D incentives as part of a broader tax strategy.

When state and federal opportunities are properly coordinated, companies can potentially capture greater value from investments they’re already making in innovation.

The question isn’t simply whether you’re claiming an R&D Tax Credit.

It’s whether you’re looking at the full incentive landscape.

09/22/2026

09/17/2026

How recapture tax works when you sell your building

For real estate owners, understanding this BEFORE a sale can help avoid some expensive surprises.

➢ Depreciation taken on the building is taxed at a 25% rate.
➢ Certain personal property identified through Cost Segregation is recaptured at ordinary income tax rates.
➢ That does NOT mean Cost Segregation was a bad strategy. Accelerating deductions can create significant upfront tax savings and a valuable time-value-of-money benefit.

Are there ways to avoid recapture?

➢ Properly retiring replaced assets and correctly identifying repairs can help avoid unnecessary recapture on assets that no longer exist.
➢ A 1031 Exchange may also allow you to defer both capital gains and depreciation recapture taxes.
The key is planning for the sale before the property is already under contract.

Let me know if this post helps you or someone you know. Follow me to get all my tax incentive updates!

KBKG breaks this down even further here: https://lnkd.in/gyBk7QSa

Shout out to Malik S Javed for writing this piece.