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Depreciation Rules for Bonus and Section 179 Expensing (DRBE)

Wednesday, May 6, 2026
01:00 PM - 03:00 PM (Eastern)

Mike Tucker, Ph.D., LL.M., J.D., CPA

Sean Lichterman

  • Format Webinar
  • Credits 2.00
  • Level Basic
  • Field of Study Taxes (2)

$99.00


Overview

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 Topics:

  • 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 course:

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

A basic understanding of the tax rules relating to individual income tax

None

Yes

No

No

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