Surgent's Depreciation Rules for Bonus and Section 179 Expensing
Friday, July 10, 2026
9-11 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WS-0639
View pricing
- Thursday, June 11, 2026 - Webinar
- Monday, Aug. 3, 2026 - Webinar
- Friday, Sept. 4, 2026 - Webinar
- Wednesday, April 1-Wednesday, March 31, 2026 - On-Demand
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
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OBBBA permanently restores 100% bonus depreciation
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Notice 2026-11 confirms existing bonus framework and availability of component elections
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Qualified improvement property (QIP) is boosted by OBBBA
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Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16
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Definitions
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Timing
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Inclusions/exclusions
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Third-party lease scenarios
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Election mechanics
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Recapture
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New enlarged Section 179 ceiling limitations
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OBBBA energy incentives sunset guide
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179D deduction still in play
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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
|
Standard Member Fee |
$99.00
|
 Standard Nonmember Fee |
$99.00
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Instructor
Michael Tucker, PhD, LLM, JD, CPA
Location
Online
Area
of study
Taxation
Field(s)
of study
Taxes - Technical (2.0)
Level
Basic
Format
Group Internet Based
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Basic understanding of the tax rules relating to individual income tax
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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