The 'One Big Beautiful Bill Act' allows for the immediate deduction of domestic R&D costs and restores 100% bonus depreciation for qualified property. This provides a significant financial incentive for the company to accelerate investments in new equipment, automation, and R&D projects.
Filing excerpt
On July 4, 2025, the One Big Beautiful Bill Act (The Act) was signed into law, enacting significant changes to U.S. federal income tax rules affecting corporations, such as the ability to immediately deduct domestic research and development costs, restoration of elective 100 percent bonus depreciation for qualified property and changes to the international tax provisions.
What this signalsFilings often name leadership changes, deals and spending plans.
sec-10kautomationInvestmentGet every 10-K signal for Cummins and the companies you sell to, in the tools you already use.
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This page shows a preview. The full sec-10k record in the Signal API and MCP can also have these 8 fields. Some fields are empty for some signals.
Company
linkedin_urlValue in the APIindustriesValue in the APIemployee_count_lowValue in the APIemployee_count_highValue in the APIrevenueValue in the APIdescriptionValue in the APISignal
signal_nameValue in the APIassociationValue in the APIGET /v1/signals/13dfcf60-69f7-4aaf-9ca8-22d11aeffa66 returns this record as JSON. POST /v1/companies/enrich returns every signal for cummins.com.
{
"signal_id": "13dfcf60-69f7-4aaf-9ca8-22d11aeffa66",
"signal_type": "sec-10k",
"signal_subtype": "automationInvestment",
"detected_at": "2026-02-17T06:30:29.993+00:00",
"company": {
"name": "Cummins",
"domain": "cummins.com"
},
"data": {
"detail": "The 'One Big Beautiful Bill Act' allows for the immediate deduction of domestic R&D costs and restores 100% bonus depreciation for qualified property. This provides a significant financial incentive for the company to accelerate investments in new equipment, automation, and R&D projects.",
"metrics": {
"pct": 1,
"timeframe": "current_year",
"pct_context": "bonus depreciation for qualified property"
},
"summary": "New tax law effective July 2025 creates incentive for R&D and capital spending",
"excerpts": "On July 4, 2025, the One Big Beautiful Bill Act (The Act) was signed into law, enacting significant changes to U.S. federal income tax rules affecting corporations, such as the ability to immediately deduct domestic research and development costs, restoration of elective 100 percent bonus depreciation for qualified property and changes to the international tax provisions.",
"relevance": 0.8,
"sentiment": "positive",
"confidence": "high",
"source_url": "https://www.sec.gov/Archives/edgar/data/26172/000002617226000009/cmi-20251231.htm",
"filing_date": "2026-02-10",
"filing_year": 2026,
"fiscal_year_end": "12/31",
"sales_relevance": "Automation vendor opportunity",
"signal_category": "technology"
}
}
curl https://signals.autobound.ai/v1/signals/13dfcf60-69f7-4aaf-9ca8-22d11aeffa66 \
-H "X-API-KEY: $AUTOBOUND_API_KEY"curl -X POST https://signals.autobound.ai/v1/companies/enrich \
-H "X-API-KEY: $AUTOBOUND_API_KEY" \
-H "Content-Type: application/json" \
-d '{"domain":"cummins.com","limit":20}'Long text fields are shortened on this page.
Looking up one signal by its id is free. Enrich costs 2 credits per signal returned; a call with no results is free.