EU expansion Essentials for American Businesses

Episode 9: Unlocking Millions: Cost Segregation & R&D Tax Incentives for US Manufacturing

David Tuomey Season 1 Episode 9

Join host David Tuomey and specialty tax expert Craig Fouts of Align Tax Consulting for a focused discussion on the top US domestic tax incentives and planning opportunities available to manufacturers entering or expanding in the United States.

The conversation leverages a hypothetical case study—an Italian espresso machine producer establishing a US manufacturing facility—to break down practical, actionable guidance for CPAs and advisors. Topics include:

- Cost segregation studies to maximize accelerated depreciation and 100% bonus depreciation

- The new qualified production property asset class and full expensing of production-dedicated building components

- Updates to R&D tax credits, including restored full expensing of research costs

- Key site selection considerations and state/local incentive opportunities

- Ownership, leasing, recapture pitfalls, and strategies for effective tax planning

Whether your clients are international businesses setting up US operations or domestic manufacturers seeking optimization, this episode provides numbers-driven examples, expert insights, and strategic tips every CPA can use to deliver greater value.