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Tag Archives: OBBB

OBBBA Introduces New, 100 Percent First-Year Depreciation Deductions For Manufacturers by Joseph C. Leuchter, CPA


Posted on September 11, 2025 by Joseph Leuchter

The One Big Beautiful Bill Act (OBBBA), enacted in July 2025, brings significant tax benefits to domestic manufacturing companies. For example, the law restores taxpayers’ ability to fully write off domestic research and development (R&D) expenses in the year they are incurred. It also reinstates 100 percent special depreciation for a long list of new […]

Podcast – BPB Knows the One Big Beautiful Bill


Posted on July 17, 2025

In this episode, Director of Tax Services Mike Greenwald, CPA, shares information about the OBBB and why planning is so important. To attend the July 31 webinar, register here.

Knowing When a Rental Property is Placed in Service is Key to Claiming Bonus Depreciation by Angie Adames, CPA


Posted on July 16, 2025 by Angie Adames

The expansion and permanent reinstatement of 100 percent bonus depreciation under the One Big Beautiful Bill Act (OBBBA) is a welcome change for rental real estate developers and owners, who can once again write off a larger portion of their costs for qualifying business assets upfront rather than spreading them out over the property’s useful […]

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 […]