Manufacturing Benefits: Integrated Tax Strategy for Industrial Renaissance
The Perfect Storm: Stacking OBBB Benefits for Manufacturing Supremacy The One Big Beautiful Bill Act creates an unprecedented convergence of tax incentives specifically designed to revitalize American manufacturing. By combining Qualified Production Property (QPP) immediate depreciation, 100% bonus depreciation on equipment, immediate R&D expensing, and enhanced interest deductibility, manufacturing companies can achieve effective tax savings […]
R&D Expensing Restoration: Innovation Investment Revolution
The Return of Immediate R&D Deductibility: Transforming Innovation Economics The One Big Beautiful Bill Act’s restoration of immediate R&D expensing for domestic activities represents one of the most significant innovation incentives in decades. By allowing 100% first-year deduction of Section 174 costs through 2029, while maintaining 15-year amortization for foreign R&D, the legislation creates a […]
Business Interest Deduction Enhancement: M&A and Leveraged Growth Strategy
The Return of EBITDA: Unlocking Higher Leverage Capacity The One Big Beautiful Bill Act’s restoration of EBITDA-based business interest deduction calculations through 2029 represents a transformative change for leveraged transactions and debt-financed growth strategies. By expanding the 30% limitation base to include depreciation, amortization, and depletion, the legislation increases deductible interest capacity by 25-60% for […]
Qualified Production Property: Manufacturing Renaissance Through Tax Strateg
Unprecedented Incentives for Domestic Manufacturing Investment The One Big Beautiful Bill Act introduces Qualified Production Property (QPP) provisions that represent the most aggressive manufacturing incentives in decades. By allowing 100% first-year depreciation on qualifying production facilities, these provisions can reduce the effective cost of domestic manufacturing investments by 25-40%, fundamentally altering location decisions and investment […]
100% Bonus Depreciation & Section 179: Strategic Capital Deployment Under OBBB
The Return of Full Expensing: A Game-Changer for Capital Investment The One Big Beautiful Bill Act restores 100% bonus depreciation through 2029, fundamentally transforming the economics of capital investment for mid-sized and larger enterprises. Combined with enhanced Section 179 limits, these provisions create unprecedented opportunities for strategic capital deployment, delivering immediate cash flow benefits that […]
First National Capital Achieves Record Annual Funding Volume Of $448 Million
Irvine, Calif., (January 13, 2025) – First National Capital Corporation (FNCC), a leading provider of commercial equipment and aviation financing, proudly announces a record annual funding volume of $448 million for the year ending 12/31/24. Keith Duggan, CEO of FNCC, commented on this significant milestone: “The year 2024 presented both opportunities and challenges for businesses […]
First National Capital Corporation Reports Over $100 Million in Third Quarter 2024 Fundings
IRVINE, Calif., October 9, 2024 – First National Capital Corporation (FNCC), a premier provider of commercial equipment and aviation financing, is pleased to announce a near-record $110 million in fundings for the third quarter of 2024, positioning the company well on track to achieve its ambitious annual goal. Keith Duggan, CEO of FNCC, stated, “In […]
FIRST NATIONAL CAPITAL CLOSES $24MM IN SPECIALIZED EQUIPMENT FUNDING FOR PUBLICLY TRADED HEALTHCARE COMPANY

IRVINE, Calif., (September 4, 2024) – First National Capital Corporation (FNCC), a full-service commercial equipment and aviation finance provider, announced the establishment of a $24,000,000 Equipment Financing transaction to help fund various specialized manufacturing assets of a publicly traded healthcare company. An accelerated 45-day period for decisioning of a complex capital need requiring a long […]
FIRST NATIONAL CAPITAL ANNOUNCES APPOINTMENT OF DARREN HIGUCHI, SVP CREDIT & CAPITAL MARKETS
IRVINE, Calif., (July 24, 2024) – First National Capital Corporation (FNCC), a full-service commercial equipment and aviation finance provider, has announced the appointment of Darren Higuchi to Senior Vice President of Credit & Capital Markets. Mr Higuchi is an accomplished industry veteran with 32-years of comprehensive leasing & equipment finance experience with his most recent […]
FIRST NATIONAL CAPITAL PROVIDES $65 MILLION CAPEX FACILITY TO NATIONAL TRANSPORTATION COMPANY
IRVINE, Calif., (July 10, 2024) – First National Capital Corporation (FNCC), a full-service commercial equipment and aviation finance provider, has announced the establishment of a $65,000,000 capex facility to fund the rolling stock acquisition needs of a national transportation company. The transportation company sought to modernize its fleet to enhance market competitiveness and provide customers […]