The One Big Beautiful Bill: What Manufacturers Need to Know Now, 474
Making Chips Podcast for Manufacturing Leaders
Release Date: 07/17/2025
We Put AI in the Hot Seat: Machine Shop Advice from Chatbots, 502
Making Chips Podcast for Manufacturing Leaders
We’ve kicked off a lot of years on MakingChips, but never quite like this. To start 2026, we decided to try something completely different. Instead of bringing on a shop owner, a technology provider, or an industry expert, Mike and Paul invited three artificial intelligence chatbots to join the conversation. No prep calls. No talking points. Just live questions and real-time answers from Miles (from Sesame), Gemini, and ChatGPT. The result was equal parts fascinating, funny, and just a little bit eerie. In this episode, we explore what happens when you ask AI the same...
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Building Shops That Last: The Final Lesson of Machine Shop MBA, 501
Making Chips Podcast for Manufacturing Leaders
As we close out 2025, we’re wrapping up more than just a year. This episode marks the conclusion of the Machine Shop MBA series, a collaboration with CLA and Modern Machine Shop built around insights from the Top Shops benchmarking program. What started as a practical exploration of shop metrics ends with a much bigger question: what truly separates shops that survive from shops that endure? For this final chapter, we’re joined again by Brent Donaldson of Modern Machine Shop, who helped kick off the series earlier in the year. Drawing from hundreds of shop visits and...
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At the Boring Bar: Rare Perfection, Real Talk, and the Systems That Separate Top Shops, 500
Making Chips Podcast for Manufacturing Leaders
Some episodes are planned. Others are produced. And then there are episodes like this one—where the setting, the people, and the moment all collide into something memorable. For the 500th episode of MakingChips, the team gathered once again At the Boring Bar for an unfiltered, bourbon-fueled roundtable with leaders from across the manufacturing ecosystem. Recorded live at Roush Yates Manufacturing Solutions during the Top Shops Conference in Charlotte, this special annual episode brings together shop owners, executives, advisors, and industry partners for the kinds of conversations...
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From Scarcity to Sales Pipeline: How Smart Shops Take Control of Growth with Factur, 499
Making Chips Podcast for Manufacturing Leaders
What happens when a machine shop does everything right operationally but still feels exposed when markets shift, customers pull back, or one industry cools overnight? In this episode of MakingChips, the conversation turns squarely toward one of the most uncomfortable and misunderstood areas of manufacturing leadership: proactive sales and diversification. We’re joined by Gabe Draper, founder of Factur, and Alan Hartmann, CEO of Hartmann’s Inc., a multi-generation Texas manufacturer. Gabe shares a raw and honest origin story that starts with growing up in a manufacturing family, fighting to...
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Chaos, Curiosity & Chipmaking: Larry Robbins’ Wild Ride Through Manufacturing, 498
Making Chips Podcast for Manufacturing Leaders
Some conversations feel scripted. This one… absolutely did not. Larry Robbins walked in ready to talk life, passion, family, culture, workholding, philosophy, and whatever else popped into his head — and somehow it all connected back to manufacturing. This episode of MakingChips is one of the most unhinged, hilarious, honest, and wisdom-packed conversations we’ve ever recorded. Larry has been in the industry for nearly 46 years, and he’s collected enough stories, scars, and laughs for ten careers. From his father dragging him into the business (“long hair doesn’t work...
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The Double Your Value Mindset: Planning, Growth & Real Talk from the EGS Event, 497
Making Chips Podcast for Manufacturing Leaders
In this special episode of MakingChips, we broadcast from the EBITDA Growth Systems Double Your Value Planning Event—a gathering designed to pull shop owners out of the day-to-day grind and force intentional thinking about long-term growth. This year’s event was hosted at the Sandvik Coromant facility in Mebane, North Carolina, creating a perfect backdrop for conversations about planning, strategy, and culture. Paul is joined by three key voices who bring decades of hard-earned manufacturing wisdom: Jim Carr, a founding voice of MakingChips; Zach Overton, who is deep in the trenches of...
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Forged Through Fire: How Phoenix Heat Treating Rebuilt Its Culture, Systems & Leadership, 496
Making Chips Podcast for Manufacturing Leaders
In this episode of MakingChips, we sit down with Charlie Hushek, President of Phoenix Heat Treating, whose family has been in the heat-Treating world for over a century. Charlie is a fifth-generation heat Treatinger—but his leadership story is anything but inherited. When he stepped into the business in 2020, he wasn’t handed stability. He was handed a crisis. Within a matter of months, Phoenix Heat Treating lost its NADCAP certification—twice—suffered major operational setbacks, faced COVID turmoil, and endured the tragic loss of their general manager. For a company where more...
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Inside the Winners’ Circle: Top Shops 2025 Live from the NASCAR Hall of Fame, 495
Making Chips Podcast for Manufacturing Leaders
Top Shops 2025 brought together the most innovative, forward-thinking leaders in manufacturing—and this year’s gathering at the NASCAR Hall of Fame felt like stepping directly into the winners’ circle. Surrounded by the energy of hundreds of top-tier manufacturers, we sat down with the four shops recognized as the crème de la crème in their categories: Technology, Shopfloor Technology, Business Strategy, and Human Resources. Together, these honorees represent what’s possible when ambition meets execution. In this special episode of MakingChips, recorded live in Charlotte, we talk...
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IMTS Insider: Building the World’s Largest Manufacturing Show, 494
Making Chips Podcast for Manufacturing Leaders
When you walk into IMTS—the International Manufacturing Technology Show—it’s easy to be awestruck by the machines, the energy, and the sheer scale. But few people realize just how much planning, logistics, and collaboration go into bringing that experience to life. In this episode of MakingChips, we sit down with Mark Kennedy, Senior Director of Exhibitions at AMT, to get a behind-the-scenes look at how the world’s largest manufacturing trade show comes together. This conversation dives deep into the IMTS Exhibitor Workshop, a two-day event that helps exhibitors prepare for...
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High Quality People, High Quality Work: Making Small Big with Goldman Sachs 10KSB, 493
Making Chips Podcast for Manufacturing Leaders
We’re coming to you once again from the Goldman Sachs 10,000 Small Businesses Summit in Washington, D.C.—the largest gathering of small business owners in U.S. history. This time, we’re joined by two inspiring leaders from the Metalworking Nation who prove that the heart of American manufacturing beats strongest in small towns and family-run shops. Our guests, Jenny Steffensmeier, owner of Steffensmeier Welding & Manufacturing in Pilot Grove, Iowa, and Paul Bothe, third-generation owner of a CNC job shop in Kenosha, Wisconsin, share how the Goldman Sachs...
info_outlineWhen I first heard about the “One Big Beautiful Bill,” I knew we had to break it down for the MakingChips audience. This isn’t just another tax update—it’s a massive, 900-page piece of legislation with real implications for manufacturers like us. Whether you're thinking about buying equipment, expanding your facility, hiring more people, or selling your business down the road, the OBBB touches nearly every part of the decision-making process.
That’s why I called up my friends at CLA—Susan Roberts and Steve Combs—two tax pros who spend every day helping manufacturers figure out what’s changing, what’s staying the same, and what you need to do now. In this episode, we sort through what’s “informational” and what’s “actionable”—so you can stop guessing and start planning.
We talk about everything from the return of 100% bonus depreciation, to how you can now expense R&D costs again (finally), to smart moves around entity selection and estate planning. There’s even a little salt cap drama in there. If you want to get ahead before year-end—or avoid getting caught off guard—this episode’s for you.
Let’s get into it and talk about how this “big, beautiful” bill can work for you… not against you.
Segments
- (0:18) Grow your top and bottom-line with CLA
- (1:33) Learn more about Susan Roberts and Steve Combs
- (4:05) What’s “informational” vs. “actionable” in the bill
- (7:42) Bonus depreciation is back—100% write-offs retroactive to Jan 19, 2025
- (10:01) How cost segregation studies unlock more depreciation for recent building purchases
- (12:20) Why you shouldn’t buy machines just for the deduction
- (13:45) QBI deduction (20%) made permanent (and what that means)
- (17:48) Entity selection: Is it time to consider a C Corp?
- (19:30) R&D can now be fully expensed—unlocking credits, cash flow, and retroactive deductions for everyday shop work
- (27:37) Why you should listen to Buy the Numbers
- (30:17) Interest expense deductions get easier for manufacturers in 2025
- (32:00) Limitations on capitalizing interest into inventory coming in 2026
- (33:21) Individual tax deductions: SALT cap increased from $10K to $40K (with phaseout)
- (38:02) Why PTET (pass-through entity tax) strategies still matter
- (40:39) Advanced manufacturing credit for semiconductors increased from 20% to 35%
- (42:09) Clarifying that buying tax credits is still an option for large C Corps
- (46:55) Estate exemption increased to $15M and indexed for inflation
- (48:02) Opportunity Zone deferral extended—now with rolling 10-year plan
- (50:10) Low-hanging fruit for 2025: R&D recapture, bonus depreciation, cost seg studies
- (53:40) The risk of unintended consequences without a tax advisor
- (55:01) Final verdict: Is the One Big Beautiful Bill actually beautiful for manufacturing?
- (1:01:16) Don’t get burned by recruiters who don’t understand manufacturing
Resources mentioned on this episode
- CLA’s Website
- Susan Roberts - Susan.Roberts@CLAConnect.com
- Steve Combs - Steve.Combs@CLAConnect.com
- Tax Cuts and Jobs Act
- Manufacturing Grants Made Simple
- Hire MFG Leaders