The Foundation is revved up for 2025 with plans to produce innovative research to help you and your business navigate change and set the course for future success. During the Foundation Research Committee’s (FRC) recent meeting in Washington, D.C. to brainstorm and explore topics, the team evaluated a wide array of potential studies and prioritized four topics for full studies. Several others may lead to podcast episodes, webinars, conference breakout sessions or other articles.
In addition to new research and resources, the Foundation’s annual 2025 Equipment Leasing & Finance U.S. Economic Outlook is now available to download. This popular report is updated quarterly throughout the year and will be getting a fresh new look in 2025 to make it more reader-friendly.
The FRC selected the following topics for development by the Foundation in 2025:
- Tax Impact from 100% Expensing Phase-Out - The equipment finance industry faces significant implications from tax policy under the Tax Cuts and Jobs Act (TCJA), particularly the phase-out of 100% expensing and modifications to interest deductibility. This comprehensive tax impact study will be essential to understanding how these policies—especially if they sunset—affect businesses’ decisions regarding leasing, financing or purchasing equipment. This study will analyze trends that may influence the financial health of various sectors, and identify optimal strategies for equipment acquisition in current and future tax environments.
- Specialized Apps, Software and Information Services 2.0 - This study is a refresh of the original Specialized Apps, Software, and Information Services report released in 2023. The study will incorporate recent shifts in the fintech space, including AI advancements and the consolidation of service providers, to equip lenders with actionable insights into the most current and effective digital tools available.
- Agentic AI: What’s Next in AI Technology? - This study will explore the fundamentals of agentic AI, its applications, benefits, challenges and future implications. The findings will help equipment finance companies transform how they operate and become more adaptable, customer-focused and resource-efficient in an ever-evolving digital landscape.
- Equipment as a Service (EaaS) Now Arriving: Usage-based Equipment Finance Gaining Traction - In the decade since the Foundation published its Managed Solutions: Revolutionary or Evolutionary study, equipment as a service (EaaS), as it is now known, has aligned with the current broader shift toward servitization and subscription-based models. This wide-ranging study will update the 2016 report with market demand, operational feasibility, financial considerations, risk management issues, the full spectrum of EaaS offerings, industries/equipment types best suited for the model, growth potential as a financing option, and much more.
RFPs will be announced in the weeks ahead, so if you or someone you know is interested, check in for updates here.
Vertical Markets
The Foundation continues to add to its Vertical Market Outlook series, including a new report on construction published in December. The 2025 lineup is informed by feedback from ELFA’s Equipment Management Planning Committee, as well as results from ELFA’s Survey of Equipment Finance Activity:
Foundation research is funded through tax-deductible donations from individual and corporate supporters. We hope you find value in our forward-looking research and will help us fund more studies by making a gift today!