With the permanent restoration of 100% bonus depreciation under the One Big Beautiful Bill Act (OBBBA), 2025 marks a pivotal year for accelerated tax strategies. For CPAs, this change isn’t just technical, it’s an opening for powerful financial planning and client engagement. At QC Capital Group, we’re excited to align our two open investment funds with this momentum, positioning CPAs to deliver standout value to clients and investors heading into year-end.

What’s Changed: The Return of 100% Bonus Depreciation

OBBBA permanently reinstates 100% bonus depreciation for qualifying property placed in service after January 19, 2025, as long as the binding contract was signed on or after that date (CPA Practice Advisor).

Previously, bonus depreciation had been ramping down—60% in 2024, 40% in 2025, and heading toward 0% by 2027. This restoration offers CPAs a renewed tool for maximizing deductions in Year One.

Why This Matters to CPAs—and Their Clients

• Timing is everything: A contract signed on January 15, 2025, may still only qualify for 40% depreciation—not 100%—costing taxpayers thousands in deduction potential.
• Broader asset scope: Qualifying property includes furniture, equipment, interior finishes, landscaping, and Qualified Improvement Property (QIP). Both new and used property qualify as long as the taxpayer didn’t previously use the asset.

By mastering contract execution and placed-in-service timing, CPAs can deliver meaningful, compliant deductions—boosting cash flow and client satisfaction.

Enhanced Tools: Section 179 and QPP

The Act also boosts Section 179 expensing limits for 2025:

• Maximum deduction: $2.5 million (up from ~$1.25M)
• Phase-out threshold: $4 million (previously ~$3.13M)

These limits will be inflation-adjusted starting in 2026.

A notable addition: Qualified Production Property (QPP) manufacturing and production-related property, now qualifies for 100% bonus depreciation if construction begins between January 20, 2025, and December 31, 2029, and is placed in service before 2031.

Strategic Insight for CPAs: Use Section 179 first (especially for assets ineligible for bonus depreciation), then apply bonus depreciation to maximize deductions.

Action Steps for CPAs

1. Audit timelines critically – Confirm whether acquisition contracts were signed after January 19, 2025, and when property was placed in service.
2. Engage cost segregation studies early – Break down assets into 5-, 7-, and 15-year categories to unlock immediate expensing.
3. Evaluate Section 179 vs. Bonus Depreciation – Apply the most strategic blend to maximize benefits.
4. Leverage QPP benefits – For manufacturing/production clients, explore the new provisions.
5. Coordinate Form 3115 filings – Use method changes to correct past classifications and secure deductions.

How QC Capital Group Can Support CPAs and Their Clients

At QC Capital, we don’t just invest, we partner with CPAs to create value for their clients. Our Car Wash Funds and Flex Space Fund offer:

• Tax-advantaged growth vehicles: Investments designed to align with bonus depreciation strategies.
• Strategic placement: Fund deployment timelines that can maximize placed-in-service deductions.
• CPA collaboration: We provide tools, calculators, and educational resources to help CPAs illustrate fund-level benefits tied to depreciation outcomes.

The return of 100% bonus depreciation, the expanded Section 179 limits, and the introduction of QPP provisions create one of the most powerful tax-planning environments in years. For CPAs, this is a chance to deliver immediate, measurable results to clients. For investors, it’s an opportunity to align with funds that generate both cash flow and tax efficiency.

At QC Capital Group, we’re ready to collaborate with CPAs to maximize these opportunities and drive long-term investor success.

👉 Let’s connect at [email protected] before year-end: Partner with QC Capital.