Property with a long production period and certain aircraft placed in service after December 31, 2023, and before January 1, 2025, is eligible for a special depreciation allowance of 80% of the depreciable …

Dec 17, 2025 · 100% bonus depreciation is back under OBBBA. Section 179 limits jump to $2.5M. See how these 2025 tax changes impact your business.

Nov 13, 2025 · Consider how depreciation recapture rules 2025 interact with other income events like stock option exercises, bonus payments, or Roth conversion opportunities. Review your state tax …

Aug 4, 2025 · Permanent 100% bonus depreciation The OBBBA permanently restores 100% bonus depreciation for qualified property acquired and placed in service after Jan. 19, 2025. This reverses …

Cost segregation remains a powerful tax strategy for real estate owners—but with the passage of the One Big Beautiful Bill Act (OBBBA) in July 2025, there are some important updates that could affect …

Nov 25, 2025 · The One Big Beautiful Bill Act, enacted on July 4, 2025 as Public Law 119-21, introduced a wide range of changes that will impact tax returns for the 2025 tax year and beyond. There are …

Jul 25, 2025 · Section 179 first-year depreciation For eligible assets placed in service in tax years beginning in 2025, the OBBBA increases the maximum amount that can immediately be written off …

Dec 16, 2025 · If bonus depreciation is taken on qualified property under this section, it must stay in use performing qualified activity for 10 years. If there’s a change in use to the property within ten years, …

Oct 17, 2025 · Bonus depreciation 2025 allows small businesses to deduct the full cost of qualifying assets immediately, improving cash flow and simplifying tax planning. Bonus depreciation 2025 and …

Dec 18, 2025 · In 2025, the One Big Beautiful Bill Act (OBBB) created major changes to the tax code. The law extended or made some provisions permanent, eliminated others and created certain new …