By Jason Phinney
The One Big Beautiful Bill (OBBB), signed into law on July 4, 2025, is a game-changer for U.S. manufacturers working toward CMMC compliance.
Instead of handing out grants, the OBBB supercharges your ability to deduct 100% of eligible cybersecurity and infrastructure upgrades in the same tax year—making this the perfect time to accelerate compliance without sacrificing cash flow.
What the OBBB Means for CMMC Readiness
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100% First-Year Tax Deduction
Under the OBBB, businesses can immediately expense qualifying cybersecurity tools, hardware, and compliance-related software using Section 168(k) bonus depreciation and enhanced Section 179 limits.
Action: Plan your 2025 CMMC upgrades and ensure they're in service before year-end. -
Covers Core CMMC Investments
You can deduct:
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Firewalls, endpoint protection, SIEM, and MFA tools
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Secure servers, switches, and cloud security platforms
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Staff training systems and compliance documentation tools
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OT/IT infrastructure necessary to protect CUI or FCI
Action: Work with a CyberAB Registered Practitioner to define what qualifies.
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Accelerates Your Path to Level 2
With funds freed up via tax savings, you can fast-track:
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Gap assessments
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Policy development
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System Security Plan (SSP) creation
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Mock audits and POA&M implementation
Action: Launch a 90-day sprint with all expenses eligible for 2025 deduction.
90-Day CMMC Kickstart Plan (Tax-Smart Edition)
| Week(s) | Task |
|---|---|
| 1-2 | Meet with a CyberAB Registered Practitioner to assess scope |
| 3-4 | Procure qualifying cybersecurity hardware/software |
| 5-8 | Implement tools, update policies, and train staff |
| 9-10 | Build documentation: SSP, POA&M, evidence binder |
| 11-12 | Conduct a mock audit and finalize CMMC readiness package |
| By 12/31 | Ensure all assets are placed in service for 100% 2025 deduction |
Why This Matters Now
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You can recover your compliance costs through tax relief—if you act in 2025
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Many DoD contracts now require CMMC Level 2 or will within months
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The IRS allows 100% deductions only if assets are installed and in service before December 31
Ready to Turn Tax Law Into a Compliance Advantage?
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Book a free 30-minute consult to identify qualifying CMMC investments
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Build a 12-month roadmap that minimizes tax exposure and maximizes compliance
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Certify with confidence—backed by strategy, not stress
Schedule Your CMMC Tax Planning Call
About the Author
Jason Phinney is a CyberAB Registered Practitioner who helps U.S. manufacturers fast-track CMMC compliance using smart tax strategies. With a deep understanding of federal regulations and business operations, he turns complex requirements into competitive advantage—without disrupting the shop floor.