Verified against IRS and statutory sources
The tax programs Main Street businesses actually miss
Most tax credit content is written to sell you a contingency-fee engagement. This is not that. Every program below shows what it is worth, who genuinely qualifies, what paperwork you need, what disqualifies you, and whether it still exists. Three widely promoted programs expired in 2026. We say so instead of selling them.
| Program | Type | Status | Who it is for |
|---|---|---|---|
| FICA Tip Credit IRC Section 45B | Tax credit | Available now | Restaurants, bars, cafes, and delivery operations. As of tax year 2025, also barbershops, hair salons, nail salons, esthetics studios, and spas. |
| Research and Development Tax Credit IRC Section 41 | Tax credit | Available now | Manufacturers, food and beverage producers, engineering firms, software developers, fabricators, tool and die shops, breweries and distilleries, agriculture operations, and any business developing or meaningfully improving a product, formula, or production process. |
| Section 179 and Bonus Depreciation IRC Sections 179 and 168(k) | Deduction | Available now | Any business buying equipment, machinery, vehicles, technology, or making improvements to a commercial building it already occupies. |
| Cost Segregation IRC Section 168, Form 3115 method change | Depreciation strategy, not a credit | Available now | Owners of commercial or residential rental real estate. Most worthwhile above roughly $500,000 of depreciable basis. Restaurants, retail, auto dealerships, multifamily, and medical or dental offices tend to produce the strongest results. |
| Qualified Production Property IRC Section 168(n) | Deduction | Deadline ahead | Manufacturers, refiners, agricultural producers, and chemical producers building or substantially acquiring US production facilities. |
| Commercial Solar Investment Credit IRC Section 48E | Tax credit | Deadline ahead | Businesses installing solar on commercial property they own. Most commercial rooftop systems qualify for the full 30% with no prevailing wage requirements. |
| Work Opportunity Tax Credit IRC Section 51 | Tax credit | Not available | Employers who hired from specified target groups. Currently relevant only for wages paid on or before December 31, 2025, plus anyone positioning for a possible retroactive reauthorization. |
Free screener
See which programs are worth a closer look
Nine questions about how your business actually operates. You get back the federal programs that fit your situation, what each one is worth in general terms, and the documents to gather before you talk to a tax professional. No email required to see your results.
Run the screener →Big Brain Funding is not a CPA firm, an enrolled agent, or a tax preparer. We do not prepare, file, or sign tax returns. This screener is educational and points you toward programs to discuss with a licensed tax professional.
What changed, and what died
The 2025 federal tax legislation rewrote a lot of this. Some of it went your way. Some of it closed doors that plenty of people are still selling as open.
Opened up
- Beauty services can now claim the FICA tip credit. Tax year 2025 is the first year ever that barbershops, hair and nail salons, esthetics studios, and spas are eligible. Many preparers in that industry have never filed the form.
- 100% bonus depreciation is back and permanent for property acquired after January 19, 2025, and Section 179 limits roughly doubled.
- Research costs can be deducted immediately again instead of amortized, for tax years beginning after December 31, 2024.
- Manufacturers can expense an entire production building under a brand new provision. That has never existed before.
Closed
- The Work Opportunity Tax Credit lapsed January 1, 2026. Congress has not reauthorized it. No 2026 hire generates a credit today, and the IRS retired the pre-screening form in March. If someone is selling you WOTC screening for current hires, ask them about this.
- The 179D commercial buildings deduction terminated for construction beginning after June 30, 2026. Projects that broke ground on or before that date remain eligible when they are placed in service, so there is a real tail here, but nothing new qualifies.
- The 45L energy efficient home credit terminated for homes acquired after June 30, 2026, with no construction-start grandfather. If a closing slipped past that date the credit is gone.
- The residential solar credit ended December 31, 2025. The test is when installation was completed, not when you paid. The commercial solar credit is a different provision and is still live at 30%.
How to use this
Read the program that matches your business. Gather the documents listed on that page before you call anyone. Then take it to a licensed CPA or enrolled agent who can actually file it. Walking in with organized records is the difference between a preparer who says "probably not worth it" and one who finds the money.
If you are not sure which programs apply, the screener asks eight questions about how your business operates and points you at the ones worth investigating.
This is educational information, not tax advice. Big Brain Funding is not a CPA firm, an enrolled agent, or a tax preparer. We do not prepare, file, or sign tax returns, and we do not determine whether any business is eligible for any tax program. Eligibility depends on facts specific to your business and on tax law that changes. Nothing here is a promise of a refund, a credit, or a deduction amount. Confirm everything with a licensed CPA or enrolled agent before you file or amend a return.
Program details on this page were verified against official IRS and government sources on August 14, 2026. Tax law changes, sometimes mid-year. Check the linked sources for the current position before acting.