August 26, 2025

Webinar

1 CPE Credit

Webinar (CA): Bonus Depreciation and Cost Segregation - OBBB Updates 25-26

August 26, 2025
Webinar
1 CPE Credit

Webinar (CA): Bonus Depreciation and Cost Segregation - OBBB Updates 25-26

  • Instructor

    Malik
    Javed

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    The rules around bonus depreciation and cost segregation have shifted again, this time under the newly enacted One Big Beautiful Bill (OBBB) and the implications are big for tax planning and depreciation strategy. This webinar is designed to bring clarity to the evolving treatment of Qualified Improvement Property (QIP), review the current rules for bonus depreciation, and outline how cost segregation studies can be used to maximize deductions and even correct missed opportunities from prior years. We'll cover what's changed under OBBB, how it builds on (or overrides) previous provisions from the CARES Act and TCJA, and what it means for property owners, developers, and tax professionals going forward. This is a must-attend session if you're looking to generate accelerated losses, offset income, and reduce tax liability'fast.

Learning Objectives

• Determine how to apply cost segregation and bonus depreciation strategies under the new OBBB rules.
• Recognize key changes to Qualified Improvement Property (QIP) from recent tax legislation.
• Identify property types eligible for bonus depreciation and opportunities for retroactive corrections.

Major Topics

• Key updates from the One Big Beautiful Bill (OBBB) that affect bonus depreciation and QIP
• A refresher on bonus depreciation criteria and applicable property types
• Understanding Qualified Improvement Property (QIP) and its evolving definitions
• How to retroactively correct and accelerate missed depreciation using cost segregation
• Strategic planning opportunities to create or increase current-year deductions and NOLs

CPE Credits Available

1 CPE Credit
1
Taxes

Things to Know About This Course

Course Level

  • Overview

Professional Area of Focus

  • Tax
  • Enrolled Agent - IRS Credit Eligible

Prerequisites

None.

Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

CPAs, tax advisors, real estate professionals, CFOs, and business owners involved in property development, acquisition, or leasehold improvements?especially those seeking to capitalize on recent legislative changes for immediate tax savings.

Provider

California CPA Education Foundation

This event has ended.