MenuClose
 Log Out
Cart 0 items
Site Search
Course Search

Surgent's Depreciation Rules for Bonus and Section 179 Expensing

 Various
 
2.0
Registration is Open
Member Price
$99.00 Regular Registration
Your Price
$104.00 Regular Registration
This course is being offered on multiple dates, listed below. Click the Register button next to your preferred date to register.
 Fri, 07/11/2025 from 10:00 am to 12:00 pm
 Mon, 08/04/2025 from 10:00 am to 12:00 pm
 Fri, 09/05/2025 from 1:00 pm to 3:00 pm
 Mon, 09/15/2025 from 10:00 am to 12:00 pm
 Wed, 10/15/2025 from 10:00 am to 12:00 pm
 Thu, 11/13/2025 from 10:00 am to 12:00 pm
 Wed, 12/17/2025 from 1:00 pm to 3:00 pm
 Wed, 01/21/2026 from 1:00 pm to 3:00 pm
 Fri, 01/30/2026 from 1:00 pm to 3:00 pm
 Currently available
Designed For:

Tax practitioners who anticipate advising clients with respect to depreciation of business property

Prerequisite:

A basic understanding of the tax rules relating to individual income tax

The Tax Cuts and Jobs Act of 2017 (TCJA) has had a tremendous impact on commercial real estate, including liberalizing the depreciation provisions. Bonus depreciation was expanded and increased from 50 to 100 percent for qualifying assets placed in service beginning after September 27, 2017, through December 31, 2022. After December 31, 2022, the deduction percentage began decreasing by 20 percent per year, fully phasing out after 2026. Bonus depreciation is now available on new and used assets. President Trump favors a permanent extension of the 2017 tax provisions, and we anticipate legislative changes in 2025 that may make the changes in depreciation permanent or extend them beyond 2025. We will be watching legislative developments closely in 2025 to determine how 2025 legislative changes impact the tax depreciation rules.

Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Basic

This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by Surgent McCoy.

Objectives

  • Prepare attendees for changes in the depreciation rules taking place in 2026 and after
  • Alert attendees to potential changes in bonus depreciation taking place in 2026 and after

Speakers

Advanced Preparation

None

Vendor

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.