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#bonus-depreciation

Бонус амортизация

Правила за бонус амортизация през първата година, допустими активи и данъчни спестявания по One Big Beautiful Bill Act

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15 минути четене

Раздел 45W Изтече: Какво Означава Залезът на Данъчния Кредит за Чисти Търговски Превозни Средства за Малки Автопаркове

Законът „One Big Beautiful Bill Act“ прекрати данъчния кредит по Раздел 45W за квалифицирани чисти търговски превозни средства — по-малката от 15% от основата (30% за чисто електрически превозни средства) или допълнителната цена, с таван от 7 500 USD за превозни средства под 14 000 паунда брутно тегло и 40 000 USD за тези над него — за превозни средства, придобити след 30 септември 2025 г., заедно с кредитите 30D и 25E. Оцелява само кредитът по Раздел 30C за собственост за зареждане, за имущество, въведено в експлоатация до 30 юни 2026 г. Обхваща тестовете за датата на придобиване и за писмения обвързващ договор, които определят дали поръчано превозно средство все още отговаря на условията, как електрическият автомобил за автопарк се изчислява на база обща цена на притежаване без федерални пари, както и Раздел 179, бонус амортизацията и записите на активи по VIN номер, които го заместват.

Mike Thrift

tax-creditstax-planningsmall-business
18 минути четене

Данъчни облекчения за шофьори в икономиката на нулиране 2026: 72,5 цента на миля, облекчението от 25 000 USD за бакшиши и 100% бонусна амортизация

За 2026 г. шофьорите на нулиране приспадат 72,5 цента на миля до юни и 76 цента след това, декларират до 25 000 USD квалифицирани бакшиши като приспадане над реда, и отчитат превозни средства със 100% бонусна амортизация — ако записват пробег и бакшиши в момента на събитието и водят книгите си на правилните редове в Приложение C.

Mike Thrift

ridesharetax-deductionsself-employment-tax
8 минути четене

Pet Cremation Bookkeeping: Pricing Tiers, Veterinary Referral Splits, and Retort Depreciation

Pet cremation businesses run three revenue models at once (tiered cremation service, veterinary referral commissions, and merchandise sales), and the retort itself depreciates as 7-year MACRS equipment eligible for 100% bonus depreciation on property placed in service after January 19, 2025 — not as a 39-year building improvement.

Mike Thrift

bookkeepingsmall-businessaccounting
7 минути четене

Massachusetts Decouples from OBBBA: What R&D Expensing, Section 179, and Bonus Depreciation Changes Mean for Your Business

Massachusetts rejected four major OBBBA federal tax breaks — immediate R&D expensing, 100% bonus depreciation on qualified production property, the $2.5M Section 179 limit, and the EBITDA-based interest cap — and set a September 10, 2026 deadline to file amended 2025 state returns without interest charges.

Mike Thrift

taxtax-compliancetax-planning
8 минути четене

1031 Like-Kind Exchanges: How Small-Business Owners Defer Capital Gains on Real Estate

A Section 1031 like-kind exchange lets you defer capital gains tax when selling business or investment real estate — but only real property qualifies since 2018, a qualified intermediary must hold the proceeds, and two hard deadlines (45 days to identify, 180 days to close) allow no extensions. Here's how the rules, boot traps, and 2025 bonus depreciation interplay actually work.

Mike Thrift

taxtax-planningreal-estate
7 минути четене

You Missed the July 4 Solar Deadline. Here's What's Actually Left of the Business Tax Credit

Businesses that missed the July 4, 2026 begin-construction deadline can still claim the 30% Section 48E solar credit — but only if the system is placed in service by December 31, 2027, with no partial credit after. Covers the under-1 MW prevailing-wage exemption, domestic content and energy community adders, MACRS plus 100% bonus depreciation, selling the credit under Section 6418, and the 10-year FEOC clawback risk.

Mike Thrift

solartax-creditstax-deadlines
8 минути четене

The Short-Term Rental Tax Loophole in 2026: Cost Segregation, 100% Bonus Depreciation, and the 7-Day Rule

How the short-term rental loophole lets W-2 earners deduct rental losses against salary — average guest stays of 7 days or less plus one of seven material participation tests move the property out of passive-loss rules, and a cost segregation study combined with the OBBBA's permanent 100% bonus depreciation can convert 20–30% of the purchase price into first-year deductions.

Mike Thrift

real-estatetax-planningcost-segregation
6 минути четене

Idaho HB 559: Why 100% Bonus Depreciation Won't Apply on Your State Return

Idaho's HB 559, signed February 10, 2026, conforms to the OBBBA's expanded $2.5 million Section 179 cap but decouples from 100% bonus depreciation under Section 168(k), new Section 168(n) qualified production property expensing, and R&E transition relief — a divergence projected to cost Idaho businesses about $151 million in 2026. Here's who it hits and how the Form DBDA addback works.

Mike Thrift

taxbonus-depreciationsection-179
7 минути четене

Depreciation Recapture Explained: The Tax Bill Waiting When You Sell Depreciated Equipment or Real Estate

Depreciation recapture taxes the deductions you already took when you sell a business asset at a gain — Section 1245 equipment gains are recaptured as ordinary income at rates up to 37%, while Section 1250 real estate depreciation is capped at 25%. With 100% bonus depreciation restored and the Section 179 limit at $2,560,000 for 2026, a fully expensed asset has a $0 basis from day one, so nearly the entire sale price becomes taxable. Here's how the rules split, a worked example, and five strategies owners use to manage the bill.

Mike Thrift

depreciationfixed-assetstax-planning
11 минути четене

Float Spa Bookkeeping: Section 179, Deferred Membership Revenue, and True Per-Float Costs

A float center costs $250,000–$750,000 to open, and its books must handle three oddities most small businesses never face — Section 179 and 100% bonus depreciation on tank-heavy build-outs, membership dues booked as deferred revenue under ASC 606, and per-float costs (salt, utilities, laundry) that erode the visible 80% margin.

Mike Thrift

bookkeepingsmall-businesssection-179
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