When landmark legislation passes, capital doesn’t just move, it accelerates toward new opportunity. The One Big Beautiful Bill Act (OBBBA) is doing exactly that. It’s been hailed as one of the most consequential tax and capital investment bills in modern U.S. history. By expanding 100% first-year depreciation, R&D tax incentives, and qualified production property (QPP) expensing, the bill effectively reprograms corporate investment math.