Built, renovated, or improved a property recently?
You may be capitalizing costs that could be deducted sooner.
Specialty Tax identifies Section 263A / UNICAP Small Business Exemption opportunities tied to construction, remodels, expansions, and improvements.
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We screen eligibility.
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We quantify the opportunity.
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We deliver CPA-ready documentation.
Take 5 minutes to see if your project deserves a closer look.*
*Benefits are subject to qualification requirements and tax-year dependent. CPA/EA remains ultimate filing authority.
UNICAP Exemption Benefits Found in 2025:
$99,058,651
WHO THIS FOR
Best Fit If You . . .
01
Recently Built or Renovated
Built (or contracted to build) ground-up, did a major renovation, or heavy TI, for your business/work purposes since 2018 and still own the property.
02
Care About Cash Flow
Care about cash flow now (not just “basis later”), or are burdened by your potential tax owed.
03
Want a CPA-Friendly Process
Want a clean process your CPA can stand behind
Not a Fit if You . . .
01
Haven't Had Recent Construction Activity
Have no real production/construction activity since 2018.
02
Are Looking for Aggressive Positions
Want “aggressive” outcomes without documentation
03
Are Missing Basic Records
Can’t provide basic cost/timeline records
APPROACH
The Problem We Solve
Most teams chase cost seg and depreciation timing, which is important.
But 263A is different: it’s driven by eligibility, structure, and how costs are handled during production.
Gross receipts fluctuate. Tax laws confuse. Entities grow.
Many businesses keep capitalizing costs simply because nobody on their team is aware of or knows how to implement the 263A Small Business Exemption passed with the Tax Cuts and Jobs Act (TCJA).
We own that gap.
CASE STUDIES
Verified Client Results
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Placed in service: 2024
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Construction Basis: $917,000
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Project Type: Renovation
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Eligible Indirect Costs Identified: $208,000
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Percentage of Total Costs: 23% fully expensed
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Placed in service: 2024
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Construction Basis: $6.8M
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Project Type: New Build
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Eligible Indirect Costs Identified: $1.5M
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Percentage of Total Costs: 22% fully expensed
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Placed in service: 2024
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Construction Basis: $62.6M
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Project Type: New Build
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Eligible Indirect Costs Identified: $12.6M
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Percentage of Total Costs: 20% fully expensed
Frequently asked questions
What this is:
This is decision support + documentation readiness delivered alongside your CPA.
What this isn't:
This isn’t tax preparation,
legal advice, or a
guaranteed outcome.
Your CPA and taxpayer determine final filing position.
TEAM
Decades of Experience, Proven Expertise
Rhett holds a BA from BYU and has specialized in special tax projects since 2010, speaking nationally and working with thousands of clients to help investors and accounting firms capture significant tax savings.
Rhett Gagon
Steve holds a BS from BYU and an MBA from the University of Utah and is a seasoned specialist in tax strategy and construction, with thousands of cost segregation studies and extensive project management experience.
Steve Ruf, MBA
Harold is a licensed CPA with a BS in accounting from BYU and over four decades of experience as a consultant, corporate officer, company founder, and board member across national and international organizations.
Herold B. Ruf, CPA