News & Analysis as of

Tax Cuts and Jobs Act › Tax Planning › Depreciation

Allen Matkins

Bonus Depreciation Is Back! And Other Big Beautiful Taxes

Allen Matkins on

On Friday, July 4, 2025, President Trump signed into law the Reconciliation Bill commonly known as the One Big Beautiful Bill Act (OBBBA). Broadly speaking, the OBBBA extends and makes permanent many provisions enacted by the...more

Eversheds Sutherland (US) LLP

Proposed bill aims to postpone TCJA limits on business incentives

Eversheds Sutherland (US) LLP on

Businesses have entered 2024 facing the challenge of forecasting future tax obligations and preparing tax filings in a time of uncertainty, not the least of which is created by Congressional indecision on the future of a...more

Lowndes

Real Estate Businesses Can Revoke 163(j) Election and Cash in on Bonus Depreciation Fix

Lowndes on

The 2017 Tax Cuts and Jobs Act introduced a new Section 163(j) limitation on deducting business interest expense. Specifically, businesses could only deduct net business interest in any given year equal to 30% of adjusted...more

Lowndes

Tax Reform Improves Expensing and Depreciation Rules

Lowndes on

The Tax Cut and Jobs Act made several key changes to the expensing and depreciation rules, which will be a boon for Senior Living businesses that tend to be real estate heavy....more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide