Depreciation and Amortization Rules After OBBBA: What General Tax Practitioners Should Know (DARO)

Michael J. Tucker, JD, CPA (moderator), Lance G. Weiss, CPA, CVA, Sean Lichterman, Jacob Wood
  • 3
  • Basic
  • Taxes
On-site : Not available; please select a webinar
Webinar : August 19, August 27
Broadcast Times

Individual course: $99
Best Value: All-Star Tax Season Pass
Volume Discounts: Click here for details.

Overview

This program will update practitioners on depreciation and amortization rules following the One Big Beautiful Bill Act (OBBBA). The panelists will discuss the changes resulting from OBBBA, including the 100% deduction for qualified production property and 100% expensing of domestic research and development expenses.

Panelists are subject to change.

 

Major Topics:

  • 100% bonus depreciation restored and made permanent
  • 40% option for 2025
  • Acquisitions before and after Jan. 19, 2025
  • What kind of property is subject to bonus depreciation
  • What is a written binding contract and why is it important?
  • Increase to the §179 limits
  • Qualified production property and qualified production activities
  • EBITDA-based interest limitation
 

Learning Objectives

  • Inform tax practitioners of the new OBBBA rules relating to depreciation, qualified production activities and amortization

Any tax practitioner who will be preparing income tax returns or advising clients with respect to depreciation and amortization issues

None

None

Yes

Yes

Varies by state. Check back soon for details