Date: August 12th , 2025

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 90 minutes

Description:

This course provides an in-depth look at the expanded depreciation options introduced under the 2025 One Big Beautiful Bill (OBBB) tax legislation. Key updates include enhanced limits for Section 179 expensing, the return of 100% bonus depreciation, and the creation of a new depreciable asset class: Qualified Production Property (QPP)—commercial real estate used in the manufacturing or production of personal property, including wholesale food products.

The course also explores new depreciation guidance for solar energy equipment installed on rental property, and how residential solar systems installed on homes with bona fide home offices may now be depreciated.

Topics Covered:

• Section 179 Expensing Enhancements.
• 100% Bonus Depreciation under §168(k).
• Qualified Production Property (QPP).
• Depreciation Strategies for Commercial and Rental Property.
• Energy Property Depreciation, Including Solar Installations.
• Depreciation of Home Solar Equipment for Home Offices.

Learning Objectives :

• Advise clients on the expanded limits and applications of Section 179 under the 2025 legislation.
• Incorporate the reinstated 100% bonus depreciation into strategic tax planning.
• Apply new depreciation rules to Qualified Production Property used in manufacturing and production activities.
• Evaluate the most tax-efficient depreciation methods for solar and other energy-related property.
• Determine depreciation eligibility for home solar installations tied to a qualified home office.

Credits and Other information:

• Recommended CPE credit – 1.5
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Update
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 90 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Jane Ryder, EA, CPA, is a nationwide professional educator. She writes and speaks on many income tax, business compliance, accounting, and tax representation topics.Jane has been providing tax preparation, accounting services, and tax collection resolution services since 1980. She runs her San Diego CPA firm, Brass Tax Ryder Professional Group, Inc., and consults with colleagues on tax matters, audits, and business planning.