In 2025, Congress passed the One Big Beautiful Bill Act (OBBBA), a sweeping tax and investment reform designed to accelerate American innovation and strengthen critical industries. While the law impacts a wide range of sectors, its provisions may create powerful opportunities for businesses seeking to modernize their cybersecurity defenses.

Why OBBBA Matters for Cybersecurity

Cyberattacks continue to grow in both volume and sophistication, targeting supply chains, critical infrastructure, and regulated industries. At the same time, compliance requirements are becoming more demanding, leaving many organizations struggling to keep pace.

OBBBA introduces financial mechanisms that could make cybersecurity investments more attainable. Two provisions are particularly relevant:

• Full R&D Expensing – Businesses may be able to deduct cybersecurity research and development (R&D) costs in the year they occur, rather than amortizing them.
  
• 100% Bonus Depreciation – Companies could potentially expense eligible capital investments, including firewalls, servers, and monitoring appliances.

Together, this can represent an opportunistic time for organizations to proactively strengthen security and push new boundaries in cyber to stay ahead of evolving threats, all while potentially reducing costs to make these strides. It will be an exciting space to watch to see how CISOs and CFOs team up to take advantage of the evolved policy. 

What This Could Mean for Business Leaders

With OBBBA, organizations may:

• Deduct the costs of developing custom cybersecurity tools, AI-driven threat detection, or compliance automation platforms.
  
• Immediately expense investments in cyber infrastructure like secure storage, endpoint protection, and network monitoring tools.
  
• Pursue federal funding opportunities for cybersecurity R&D aligned with national priorities in AI, cryptography, and critical technologies.
  

This alignment of necessity and opportunity could allow forward-thinking organizations to improve their security posture and financial efficiency at the same time.

How Koniag Cyber May Help Organizations Capitalize on OBBBA

At Koniag Cyber, we partner with clients to explore how OBBBA provisions may be leveraged by:

• Assessing Security Gaps – Conducting compliance and risk assessments (CMMC, FedRAMP, HIPAA, etc.) to identify where investments could be most effective.
  
• Designing and Deploying Secure Infrastructure – From firewalls to zero trust architectures, our solutions may qualify for favorable treatment under OBBBA.
  
• Supporting Custom R&D – Partnering with clients to build AI-driven detection, supply chain protections, and SBOM automation—all of which may be eligible for immediate expensing.
  
• Providing Ongoing Protection – Delivering managed detection and response (MDR), 24/7 SOC services, and resilience planning.
  

By aligning cybersecurity initiatives with OBBBA, organizations could strengthen resilience, reduce compliance risk, and achieve potential financial benefits.

The Bottom Line

Cybersecurity is no longer just a compliance requirement; it’s a strategic investment. The OBBBA may make that investment more accessible than ever, giving business leaders new ways to innovate, defend, and grow with confidence.

At Koniag Cyber, we stand ready to help you turn policy into protection.

Contact us today at koniagcyber.com/contact to explore how your organization could leverage OBBBA incentives to strengthen security while unlocking potential financial advantages.‍

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Legal Disclaimer
‍Koniag Cyber does not provide legal, tax, or accounting advice. The information presented here is for general educational and strategic purposes only and should not be relied upon as specific tax guidance. Clients are strongly encouraged to consult with their own qualified tax advisors to determine how the One Big Beautiful Bill Act applies to their unique situation.