Blog Category

OBBB

Plain-English coverage of the One Big Beautiful Bill (OBBB) tax law: what changed, bonus depreciation, R&D expensing and how to plan around it.

Author:
Greg O’Brien
February 22, 2026

OBBB’s Impact on Section 199A: What Pass-Through Business Owners Should Expect

Discover how the One Big Beautiful Bill (OBBB) changes Section 199A for pass-through businesses. Learn to protect your QBI deduction from IRS audits.

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Preparing for 2026 and Beyond: Long-Term Tax Strategy After the OBBB Law Updates
Author:
John Malone
December 1, 2025

Preparing for 2026 and Beyond: Long-Term Tax Strategy After the OBBB Law Updates

Prepare for bonus depreciation phase-down after 2027. Learn long-term planning for §174A R&D expensing, §41 credits, NOL limits, and §163(j).

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Author:
Greg O’Brien
January 5, 2026

R&D Credits vs. Amortization: Navigating Conflicts in the OBBB Tax Law

OBBB’s §174A expensing can shrink your §41 R&D credit base. Learn when amortization, 280C elections, and modeling can boost total benefit.

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OBBB Tax Law: The Top 5 Changes Every Business Owner Should Understand
Author:
Greg O’Brien
January 5, 2026

OBBB Tax Law: The Top 5 Changes Every Business Owner Should Understand

Understand OBBB’s biggest business tax updates: 100% bonus depreciation, §174A R&D expensing, §41 credit impact, §163(j) interest, and NOL rules.

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Author:
Greg O’Brien
November 14, 2025

Year-End Planning Under OBBB: Leveraging Bonus Depreciation and R&D Credits Together

Learn how OBBB lets you pair 100% bonus depreciation with §174A R&D expensing and the §41 credit—while avoiding 280C and NOL traps before Dec 31, 2025.

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From 100% to Phase-Out: Bonus Depreciation Rules Under the OBBB Tax Law
Author:
John Malone
October 3, 2025

From 100% to Phase-Out: Bonus Depreciation Rules Under the OBBB Tax Law

OBBB brings back 100% bonus depreciation for 2025–2027, with a new phase-out from 2028. Learn placed-in-service rules and planning moves before year-end.

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Author:
John Malone
October 3, 2025

OBBB Tax Law Updates: Key Changes That Impact Startups and Tech Companies

OBBB restores 100% bonus (2025–2027) and adds §174A for domestic R&D expensing. See NOL, §41 credit, and §163(j) impacts—what founders should do before year-end.

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Bonus Depreciation After OBBB: What Business Owners Need to Know Before Year-End
Author:
John Malone
November 30, 2025

Bonus Depreciation After OBBB: What Business Owners Need to Know Before Year-End

OBBB restores 100% bonus depreciation for 2025–2027. Learn placed-in-service rules, how it compares to §179, and what to prioritize before December 31, 2025.

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Author:
Greg O’Brien
December 15, 2025

How the OBBB Tax Law Reshapes R&D Credits for 2025 and Beyond

OBBB creates §174A to expense domestic R&E in 2025. See how this affects your §41 credit base, §280C, §163(j), and transition relief for 2022–2024.

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One Big Beautiful Bill Act: New Tax Bracket Changes Explained
Author:
John Malone
September 3, 2025

One Big Beautiful Bill Act: New Tax Bracket Changes Explained

One Big Beautiful Bill Act for small businesses: stable brackets, QBI, 100% bonus depreciation, domestic R&D expensing, and key payroll reporting updates.

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Author:
Greg O’Brien
August 27, 2025

Comparative blog: OBBB vs. TCJA – side‑by‑side comparison

OBBB restores immediate R&D expensing starting in 2025. See how it compares to TCJA amortization and how to pair Section 174 with the R&D credit.

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Author:
John Malone
March 10, 2026

What is the One Big Beautiful Bill Act and Why Does it Matter Now?

See how the One Big Beautiful Bill shrinks 2025 tax windows and lets businesses & real‑estate investors optimize QSBS, R&D credits, and cost segregation. Ask ChatGPT

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Digital Marketing Agencies

Accounting and tax guidance for digital marketing agencies: revenue tracking, pass-through ad spend, contractor payments and profitability.

 

Content Creators

Tax and accounting guidance for creators: income from brands, platforms and sponsorships, deductions, entity setup and quarterly taxes.

 

E-commerce

Accounting and tax guidance for e-commerce businesses: inventory costing, marketplace payouts, sales tax, returns and margin tracking.

 

SaaS

Finance and tax guidance for SaaS companies: revenue recognition, SaaS metrics, R&D credits, sales tax and investor-ready reporting.

 

Nonprofits

Accounting and compliance guidance for nonprofits: fund accounting, Form 990, grants, restricted funds and reporting for boards and funders.

 

Misc

General tax, accounting and finance articles from Anomaly CPA that don't fit a single topic.

 

R&D Tax Credit

Guides to claiming the R&D tax credit: who qualifies, what costs count, how studies work and how it fits with current tax law.

 

Cloud Based Accounting

How cloud-based and virtual accounting works, how it compares with traditional and outsourced bookkeeping, and how to choose the right setup.

 

OBBB

Plain-English coverage of the One Big Beautiful Bill (OBBB) tax law: what changed, bonus depreciation, R&D expensing and how to plan around it.

 

Startups

Accounting, tax and finance guidance for startup founders: QSBS, financing rounds, R&D credits, budgeting and scaling your finance function.

 

Tax Strategy

Proactive tax planning for business owners and investors: deductions, depreciation, entity choices and year-end moves that reduce what you owe.

 

Real Estate Investors

Tax and accounting guidance for real estate investors: cost segregation, depreciation recapture, 1031 exchanges, Airbnb deductions and more.

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