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 […]