Webinar

Surgent's Depreciation Rules for Bonus and Section 179 Expensing

If you have questions about this event, please call us at 952-831-2707.

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Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic -- qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers.

Major subjects

• OBBBA permanently restores 100% bonus depreciation
• Notice 2026-11 confirms existing bonus framework and availability of component elections
• Qualified improvement property (QIP) is boosted by OBBBA
• Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16
• Definitions
• Timing
• Inclusions/exclusions
• Third-party lease scenarios
• Election mechanics
• Recapture
• New enlarged Section 179 ceiling limitations
• OBBBA energy incentives sunset guide
• 179D deduction still in play
• Tangible property regulations and their role in a strategic hierarchy of depreciation

Learning objectives

• Understand the new depreciation rules associated with OBBBA

Who should take this program?

• Accounting and finance professionals who anticipate advising clients with respect to depreciation of business property

Pricing

Our records indicate you are a nonmember. If you register, you will be charged $99.00 (Standard Nonmember Fee). Members: Please log in to receive member fee.