NRCA Says Yes, Mostly In A Good Way.
Unless you live under a rock, you’ve heard the buzz about the new “One Big Beautiful Bill” Act (OBBB Act) signed into law on July 4th. Naturally, it has its fans and its critics. But what about the roofing industry? Is this a good thing for your business? The National Roofing Contractors Association thinks so. They described the OBBB Act as “overwhelmingly positive for the roofing industry,” noting that it includes several “expiring tax provisions have been major priorities for NRCA for the past several years.”
As you might imagine, the bill covers an enormous amount of ground and will have wide-ranging impact on much more than can be listed here. Fortunately, NRCA has waded through the 887-page budget and tax bill and compiled a summary of what matters to you, the roofing professional. Here are few highlights of tax provisions that could help roofing companies:
- A 20% tax deduction was made permanent (Section 199A), providing relief for pass-through businesses by enhancing cash flow. It is retroactive to Jan. 1, 2025.
- Income thresholds were set and the top individual rate of 37% was made permanent.
- Estate tax exemption was made permanent and increased to $15 million, protecting family businesses from one generation to the next.
- Bonus depreciation was made permanent at 100%, restoring full expensing for investments in machines, equipment and vehicles.
- The Section 179 Cap was raised from $1 million to $2.5 million to allow full expensing of nonresidential real property.
- Section 1031 (Like-Kind Exchanges) was made permanent which, though an indirect benefit, maintains the ability to defer capital gains taxes through property exchanges.
- Pell grants were improved to include training and certification programs, and Section 529 was expanded to include tuition savings plans that include training and certification programs.
Not all the provisions of the OBBB Act are considered good news for roofing, though. Several cuts to clean energy tax provisions have drawn criticism, with NRCA officials stating, “We are disappointed that the final bill includes the phase-out or termination of several energy tax provisions, including solar credits.”
Roofing companies are also advised to take notice of the historic funding boosts to immigration enforcement. Immigration and Customs Enforcement is now the highest-funded federal law enforcement agency, which will likely lead to stricter employment verification and the potential for increased ICE raids. This, of course, could make the labor shortage in roofing even worse.
Naturally, there’s MUCH more. You can read NRCA’s summary here, or the entire bill here (though we don’t recommend that last option).
For even easier reading, check out the lab-tested, field-proven ventilation solutions and other superior products from Marco at www.MarcoIndustries.com. To contact us directly, you can email or call 1-800-800-8590.
