Becker’s 15th Annual Meeting

Optimum Energy supported Penn State Health by implementing chilled water optimization, which enhanced system performance and resulted in more than $300,000 in annual electricity savings.

After spending time at this year’s NACUBO Annual Meeting and digging into the very latest industry reports (the ones the presidents and CFOs really read), one thing is clear: “business as usual” is officially over. The universities—and their partners—who will win the next decade are those ready to think strategically, act with data, and squeeze every drop of value out of every square foot and every BTU. Spoiler alert: this is where we come in.

The One Big Beautiful Bill Act, effective July 4, 2025, introduces major shifts in tax incentives that directly affect capital improvement and infrastructure projects across healthcare, higher education, and advanced manufacturing sectors. Key provisions like the extension of 100% bonus depreciation, the sunset of Section 179D for energy-efficient building improvements, and the expiration of clean energy tax credits for solar, wind, and EV infrastructure demand immediate attention for project planning and financing. Capital improvement initiatives involving energy-efficient upgrades, renewable energy installations, or EV charging infrastructure must be accelerated to maximize available incentives before deadlines in mid-2026 and 2027. This detailed guide highlights critical timelines, financial impacts, and strategic steps to optimize infrastructure investments, reduce project costs, and enhance long-term asset value under the new legislative framework.