The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduces tax reforms with significant implications for the construction industry. Notable changes include extensions of provisions from the 2017 Tax Cuts and Jobs Act (TCJA), adjustments to the SALT deduction cap, and the addition of new tax benefits and incentives.

This session, presented by CBIZ, will address the most relevant aspects of the OBBBA for CFMA members, including:

• New and extended business tax provisions
• Individual tax updates, such as changes to the SALT cap
• Changes to energy credits and incentives for construction projects
• The permanency of important tax measures
• Key revenue offsets and their implications
• Impact on tax planning, cash flow, and long-term strategies for contractors

Attendees will gain actionable insights and practical next steps to help navigate the evolving tax landscape. Don’t miss this opportunity to stay ahead of significant policy changes and ensure you’re ready for what’s next.

Randy Bosley

Randy is a Managing Director in CBIZ’s Assurance Services department and an executive member of the firm’s Central Region Construction Practice. With over twenty years of public accounting experience, he advises a diverse portfolio of construction clients on accounting and auditing, financial reporting, job costing and revenue recognition, banking and bonding, tax planning and compliance, and business consulting. Randy is a Certified Construction Auditor and a Certified Construction Industry Financial Professional. He also serves on the Board of Directors for the Northeast Ohio Chapter of the Construction Financial Management Association. 

Roger Gingerich

Roger T. Gingerich is a managing director in the Firm’s Tax & Business Services Group and serves as the Central Region Construction Leader. 

With over three decades of experience serving middle market businesses and leading the Firm’s practice for construction contractors and real estate developers, Roger excels in driving business expansion through forward-thinking strategy, tax, and business planning. As a trusted advisor, he provides valuable guidance for business owners creating and managing business opportunities. 

Roger also has experience navigating exit planning options with privately held businesses and business interests. In this role, he assists business owners, entrepreneurs, and investors in buying and selling businesses, including by contributing to deal structuring, performing due diligence at the tax and financial level, and advising on financing alternatives. Recognized for his leadership in the construction industry, 

Roger is a member of multiple local and national construction trade organizations and is instrumental in developing cornerstone reports such as CBIZ’s annual National Construction Survey and the Northeast Ohio Construction Survey. Additionally, his initiative brought the CBIZ Construction Summit to Ohio, offering the region an event that has successfully convened local industry leaders annually since 2022.