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New Tax Break Could Help E-2 Visa Applicants in Light Manufacturing

New Tax Break Could Help E-2 Visa Applicants in Light Manufacturing

If you’re an international investor applying for an E-2 visa and planning to run a business in light manufacturing, there’s a new tax benefit that could make your U.S. investment more strategic and financially attractive.

A recent provision in the “Big Beautiful Bill” allows qualifying businesses to deduct 100 percent of the cost of commercial real estate used in manufacturing operations in the year the property is purchased. This change can have a major impact on your tax liability and improve how your business performs on paper, something that matters a lot when applying for the E-2 visa.

What Is Light Manufacturing?

Light manufacturing refers to the production of goods that don’t require heavy machinery or large-scale industrial processes. It typically involves assembling or producing finished products in smaller facilities with limited environmental impact.

Examples include:

  • Furniture production or assembly

  • Clothing and accessories

  • Packaged foods or beverages

  • Personal care products

  • Electronics assembly

  • Signage and printing

  • Customized goods using 3D printing or CNC machines

These types of businesses often operate out of modest commercial or warehouse spaces and may employ small teams. They are hands-on, practical, and well-suited to foreign investors who want to be actively involved in daily operations.

How the Tax Benefit Works

Before this change, business owners who bought commercial property for their operations had to deduct that cost over time—sometimes more than 30 years. Now, if your business qualifies, you can deduct the entire cost of the property in the same year you buy it.

For example:

If you invest $450,000 in a facility to run your light manufacturing business, you may be able to deduct that entire amount from your taxable business income that same year. That could result in significant tax savings and free up more funds for staffing, equipment, or inventory.

Why This Matters for E-2 Visa Applicants

To qualify for the E-2 visa, you must show that your business is real, operating, and capable of generating income. Your investment must be substantial, and your business plan must show a strong case for viability and growth.

This tax benefit helps you:

  • Show a larger upfront investment

  • Reduce your business tax burden

  • Improve your financial projections

  • Strengthen your business model on paper and in practice

These are the kinds of details that USCIS looks for when evaluating E-2 applications. The stronger your business appears, the better your chances of approval.

How We Help

At Visa Business Plans, we work with foreign investors every day—including those launching or expanding light manufacturing operations in the U.S. We help our clients:

  • Identify business opportunities that not only qualify for the E-2 visa, but are sustainable and profitable

  • Set up the company, help you get your EIN, and obtain relevant licenses

  • Connect with trusted immigration attorneys

  • Build solid, credible business plans tailored to USCIS requirements and standard business plans to secure funding

  • Strategize for long-term success and provide strategic bookkeeping solutions to promote growth and profitability

We don’t use templates or generic content. Every plan we create is custom-built to reflect your business, your goals, and your path to immigration success.

Thinking about launching a light manufacturing business under the E-2 visa?

This tax break could be the advantage that sets your business apart. Contact us today to find out how we can help you build a stronger, smarter plan for success in the U.S.

Contact us today to get started


The information provided in this blog is intended solely for informational purposes. While we strive to offer accurate and up-to-date content, it should not be considered legal advice. Immigration laws and regulations are subject to change, and individual circumstances can vary widely. For personalized guidance and legal advice regarding your specific immigration situation, we strongly recommend consulting with a qualified immigration attorney who can provide you with tailored assistance and ensure compliance with current laws and regulations.


Visa Business Plans is led by Marco Scanu, a certified coach from the University of Miami with a globally-based practice coaching Fortune 1000 company executives, entrepreneurs, as well as professionals in four different continents. Mr. Scanu advises clients on turnaround strategies and crisis management.

Mr. Scanu received a bachelor’s degree in Business Administration (Cum Laude) from the University of Florida and an MBA in Management from Bocconi University in Milan, Italy. Mr. Scanu was also a Visiting Scholar at Michigan State University under the prestigious H. Humphrey Fellowship (Fulbright program) with a focus on Entrepreneurship, Venture Capital, and high-growth enterprises.

At present, Mr. Scanu is the managing partner and CEO at Visa Business Plans, a Miami-based boutique consulting firm providing attorneys and investors with business planning services in the areas of U.S. and Canadian immigration, SBA loans, and others.


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