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A Big Win for Contractors: How the OBBBA Expands the Completed Contract Method for Residential Construction

A Big Win for Contractors: How the OBBBA Expands the Completed Contract Method for Residential Construction

The One Big Beautiful Bill Act expands the completed contract method, giving more residential contractors the ability to defer income and improve cash flow. This change is particularly impactful for firms managing long-term projects and operating on tight margins.

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