What the OBBB Act means for roofing contractors

By MARCO Industries. 

In a summary of the new legislation, the NRCA breaks down the pros and cons for the industry. 

On July 4, 2025, the “One Big Beautiful Bill” Act (OBBB Act) officially became law, introducing major changes to tax codes and federal spending. While the legislation has sparked much debate, the National Roofing Contractors Association (NRCA) assessed that the act is “overwhelmingly positive” for the roofing industry.  

The OBBB Act is a massive piece of legislation, spanning 887 pages. The NRCA broke it down in a summary. From long-awaited tax provisions to increased expensing limits for equipment and property, the bill includes updates that meet NRCA priorities. Our team at MARCO Industries pulled some highlights that we believe are most relevant to roofing contractors. 

• A 20% tax deduction was made permanent (Section 199A), providing relief for pass-through businesses by enhancing cash flow. It is retroactive to January 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 to dig into. You can read NRCA’s summary here, or the entire bill here. 

For even easier reading, check out the lab-tested, field-proven ventilation solutions and other superior products from MARCO at www.MarcoIndustries.com. 

Original article source: MARCO Industries