Event Overview
The One Big Beautiful Bill Act (OB3) introduces sweeping changes to fixed asset taxation, offering new opportunities for immediate expensing and strategic planning. This webinar will explore how the restoration of 100% bonus depreciation, expanded Section 179 expensing limits, enhancements to the credit for childcare facility expenditures, and the introduction of Qualified Production Property (QPP) can significantly impact your organization’s cash flow, capital investment strategy, and tax planning.
Join our experts as we break down the key provisions, provide real-world examples, and offer actionable insights to help you navigate and leverage these changes.
2 - 3 p.m. CT
- Identify the key OB3 provisions affecting fixed assets, including:
- Permanent restoration of 100% bonus depreciation for qualifying property placed in service after January 19, 2025.
- Increased Section 179 expensing limits to $2.5 million, with a phase-out beginning at $4 million.
- Introduction of Qualified Production Property (QPP) and its eligibility for 100% bonus depreciation through 2030.
- Enhancements to the credit for employers who incur childcare facility expenditures under Section 45F
- Evaluate the impact of these provisions on capital expenditures, tax liability, and cash flow.
- Apply planning strategies using case studies and examples to optimize depreciation and asset management under the new rules.
- Summarize and prepare for implementation by understanding qualification timelines, asset eligibility, and documentation requirements.
- CPE Credits1
- Field Of StudyTaxes
- Level Of KnowledgeOverview
- Delivery MethodGroup-Internet Based
