New Year: New Beginnings and Big Ambitions
Happy New Year, BRAYNiacs, High Per Capita Expertise team members, and all of my amazing clients, colleagues, and friends! The calendar has flipped, and 2025 is here, full of new possibilities, fresh ideas, and opportunities to grow together. I’m excited to share what’s coming up, some reflections on where we’re headed, and how you can be part of the incredible journey ahead.
Looking Forward to 2025: Goals, Growth, and More
?This year, we’re focusing on innovation, deeper collaboration, and expanding our reach. From new initiatives at BRAYN and HPCE to the rollout of enhanced client solutions, 2025 promises to be a year of ambitious pursuits and strategic milestones. Stay tuned for updates on:?
●????? Enhanced Tax Incentive Strategies tailored to help clients optimize returns.
●????? New Partnerships that strengthen our offerings and broaden our expertise.?
●????? Educational Content and Events that continue to elevate our industry leadership. Follow me on Youtube and on Tik Tok! Let′s shape the future′s mindset!
January and February: A Packed Schedule of Engagements
?? January 6–8: Houston, TX
I started off the new year at our Triple Play CE Course at BRAYN HQ. This immersive course is a fantastic way to dive into critical industry updates, collaborate with like-minded professionals, and set a proactive tone for the months ahead.
?? January 6–8: Visited Huntsville at Sam Houston State University
??Had the pleasure of visiting Sam Houston State University in Huntsville — a place with a rich history and a strong community spirit! It’s always inspiring to engage with emerging professionals and witness the innovative energy they bring to their fields.
?? January 8–10: Dallas, TX
?I attended the EOS 2-Day Annual Leadership Meeting—an opportunity to align big-picture strategies with our leadership team. We’ll be fine-tuning our vision, laying out actionable goals, and charting a clear path to success for 2025.
?
?? January 23:? CPE Course in Las Vegas, NV
Mid-month, I’ll be hosting a Lunch-and-Learn CPE Course at a local CPA firm. We’ll explore key topics regarding tax incentives and share actionable insights that participants can implement right away. If you would like to schedule an in-person or virtual CPE for your firm, reach out soon, as slots are filling up!
?? January 27–29: Houston, TX
The annual BRAYN All-Staff Event will wrap up January with an exciting mix of training sessions, team-building activities, and a forward-thinking review of our 2025 roadmap. It’s the perfect time to reflect, celebrate, and get energized for the work ahead.
?? February 2–4:? Albany, NY
I’ll be at the ACEC NY Winter Conference—a highlight of the early-year calendar. This event offers invaluable insights into engineering, tax strategy, and industry innovation, providing an ideal forum for collaboration and thought leadership.
??I will also be co-presenting on Monday, February 3rd at the CFO Track 1:45-2:45 PM | CFO Session 3: R&D Tax Credit Updates & 2025 Tax Law Updates. Capital Room. Presented by Anchin and BRAYN Consulting,
?? Register Here: Winter Conference 2025: CFO Agenda - American Council of Engineering Companies of New York
Navigating New Developments in Tax Legislation 174RD
In November’s newsletter, we shared insights from industry leaders, including Alexander Cochran, Chief Advocacy Officer at AIA, on key tax policies affecting the architecture and construction sectors. Since then, significant progress has been made on several fronts—but challenges remain.
The 179D deduction has been pivotal in promoting sustainable design by providing tax incentives for energy-efficient building projects. While recent legislative efforts aimed to enhance the deduction’s applicability, complexities have emerged that require further action. Specifically, ongoing issues with the interpretation and implementation of the updated rules have created challenges for firms attempting to claim this benefit.
We remain hopeful for a comprehensive resolution by mid-2025. Advocacy groups, including the AIA, are actively engaging with policymakers to simplify the allocation process and expand access for smaller firms. Proposed fixes may include:
●????? Increasing the deduction amount.
●????? Allowing claims on multiple improvements within the same structure.
●????? Streamlining requirements for design firms working on government projects.
We anticipate more definitive guidance in May or June and will continue to monitor developments closely.Our team is committed to keeping you updated on these and other critical tax policy issues. Expect further communications as we gain clarity on legislative changes and their impact on your business. If you have specific questions or would like personalized advice, don’t hesitate to reach out.
BRAYNIAC SPOTLIGHT with Alyssa Honnette
Hello, BRAYNiacs! I am thrilled to introduce myself into this new role in this incredible organization as BRAYN’s new Director of Operations, a role where I am leading the execution of our comprehensive tax credit and incentive service offerings. This is an exciting time for growth and innovation within our company, and I’m honored to be part of this dynamic journey.
At BRAYN, our mission is to continuously elevate the quality and value we deliver—both in the tax savings we achieve for our clients and in the experience we create for everyone we serve, including clients, CPAs, and strategic partners. In my new role, I am focused on optimizing the systems and processes that drive our success.?
Looking ahead to 2025, one of my top priorities is to implement innovative technology that streamlines project timelines, enhances internal collaboration, and improves communication with our growing client base. By refining our workflow and creating better time-saving solutions, we aim to accelerate turnaround times and deliver superior results without compromising quality.
Additionally, we remain deeply committed to staying ahead of tax reform discussions. It’s critical that we continue to share timely, relevant updates and adapt our service offerings as new opportunities emerge. Our proactive approach ensures that we not only respond to changes but also position our clients for success by identifying new incentives and strategies that maximize value.
I am excited about the future of BRAYN and look forward to collaborating with our exceptional team to drive operational excellence and innovation. Together, we’ll continue to push boundaries and deliver industry-leading results. Thank you for welcoming me into this incredible organization—here’s to a future filled with growth, progress, and success!
Latest Updates
Governor Whitmer has signed a new law introducing a withholding tax credit for research and development (R&D) expenses. This is a major step to support businesses investing in innovation, fostering economic growth, and boosting Michigan’s competitive edge in technology and development.
If you’re in the R&D space, this could mean significant savings and new opportunities.
Additonally, Commissioner Werfel’s sudden resignation from the IRS comes as a surprise. His tenure focused on modernizing the agency, improving taxpayer services, and integrating new technologies—efforts that set important groundwork but left much still to be done.
Now the question is, who will step up next? The momentum toward a more efficient and responsive IRS must continue, delivering the service taxpayers deserve.
Commissioner Werfel, thank you for your leadership and contributions. The next chapter will be critical—let’s hope it moves in the right direction.
New Year, New Me: Calendar Year 2025
As we enter the new fiscal year 2025, businesses have a unique opportunity to maximize their tax savings through available incentives. With tax laws constantly evolving, it’s crucial to stay informed about the latest opportunities that can benefit your organization. Tax incentives, such as deductions, credits, and other incentives, can significantly reduce your tax burden and free up resources to reinvest in growth.
At BRAYN, we specialize in helping businesses navigate the complex landscape of tax incentives. Our team is dedicated to identifying opportunities tailored to your specific needs, ensuring you take full advantage of every available benefit. Whether you're looking to optimize deductions, invest in sustainable practices, or qualify for government-backed tax credits, we are here to guide you through the process.
Start saving with specialized tax incentives like R&D Tax Credits, Sections 45L and 179D, Cost Segregation, and Section 48 ITC. Whether you're in architecture, construction, or manufacturing, this checklist makes it crystal clear which opportunities are tailored to your business. Don’t leave money on the table—if your industry has a checkmark, it’s time to act! Let BRAYN help you maximize your tax savings.
Don't miss out on potential savings.
Lessons from Last Year and Inspiration for 2025
Reflection is a powerful tool. Looking back at the past year, I’m reminded of the power of persistence, the value of authenticity, and the importance of staying true to one’s mission. What did 2024 teach you? Here are three lessons I’ll carry forward:
1.??? The Importance of Adaptability: The landscape shifts quickly—those who adapt thrive. Anticipate and plan all you want, but one must possess the grit to adapt and overcome no matter what happens. "Everyone has a plan 'till they get punched in the mouth." Mike Tyson.
In 2025, let’s continue to innovate, collaborate, and adapt together.
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About Brady and Hercules
179D Energy Efficient Commercial Building Tax Deduction Explainer video (click here)
Brady is the founder and CEO of BRAYN Consulting LLC, a 50-person consulting firm in the US. Additionally, he is the founder and CEO of HPCE SAS, an Ecuador-based company providing nearshoring talent solutions to North American businesses. He is also the author of the book "The Millionaires You Went To High School With: Uncommon Wealth from Common People." https://a.co/d/1B9c6lW
Hercules is a French Bulldog living in Las Vegas. His ideal day starts at 5:30am with 30 minutes playing ball, followed by a daily car ride and then a morning walk. He loves hanging out, snoozing and doing zoomies with his brother, Thor. During the day Herc can often be found warming himself and relaxing in a sun patch.
IRS Circular 230 Disclosure – To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein.