Depreciation Rules for Bonus and Section 179 Expensing
Description
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.
Objective
Understand the new depreciation rules associated with OBBBA
Attendee Information
Sean Lichterman, Michael Tucker, Ph.D., LL.M., J.D., CPA
Required Knowledge
A basic understanding of the tax rules relating to individual income tax
Credit Types
- CPE – Taxes
Event Code:DRBE-2026-01-WEBNR-316-01
Fields of Study:CPE - Taxes
Other fields:
Registration Fees
| Registration | Type | Price |
|---|---|---|
| WRS99426: Registration – Member | Mem | $105 |
| WRS99426: Registration – Non-Member | NM | $230 |
The North Carolina Association of Certified Public Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.