Tag Archives: bonus depreciation

Planning for the Expansion of Depreciation Deductions and Other Real Estate Planning Incentives Contained in the New Tax Law by Joshua P. Heberling, CPA

Posted on July 10, 2025 by Joshua Heberling

The U.S. government’s One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, contains a permanent reinstatement of 100 percent bonus depreciation and other tax-savings provisions that encourage businesses to invest in new assets. These tools enable businesses, including real estate owners and developers, to write off a greater portion of their […]

Planning for the Possible Phase Out of Bonus Depreciation by Joshua P. Heberling, CPA

Posted on March 18, 2025 by Joshua Heberling

The 2017 tax cuts introduced a temporary bonus depreciation provision that allowed businesses to immediately write off 100 percent of their costs for new and used qualifying property they placed into service between Sept. 28, 2017, and Dec. 31, 2022. The rate of this first-year depreciation deduction has decreased by 20 percent each subsequent year […]

Podcast – BPB Knows Bonus Depreciation

Posted on April 20, 2023 by Joseph Leuchter

In this episode Associate Director of Tax Services Joseph Leuchter explains bonus depreciation, changes to the law and why it’s important to plan before simply checking a box each year.

Changes Ahead for Bonus Depreciation by Joshua P. Heberling, CPA

Posted on November 07, 2022 by Joshua Heberling

Companies considering a purchase of certain tangible business assets may want to accelerate those acquisitions in 2022 before they lose the full benefit of 100 percent bonus depreciation, which will begin phasing out at the end of the year. Under the Tax Cuts and Jobs Act passed into law in 2018, businesses gained the ability […]

Archive