The OBBB brings updates to depreciation rules for manufacturers, extending 100% bonus depreciation, phasing out certain energy efficiency related tax incentives, and introducing new deductions for Qualified Production Property. These changes add both opportunity and complexity to year-end tax planning.
Key details such as contract dates, construction start dates and placed-in-service thresholds now have a greater impact on depreciation outcomes. Updates to energy property treatment, including solar panels, also require careful review as incentives begin to sunset.
This session breaks down the latest provisions of the Big Beautiful Bill and what they mean for manufacturers. Viewers will gain insight into strategic planning decisions and how to navigate the shifting legislative landscape.
View the recording here: Depreciation Decisions that Deliver