{"product_id":"new-first-year-depreciation-deduction-under-obbba-what-business-owners-should-know","title":"New First-Year Depreciation Deduction Under OBBBA: What Business Owners Should Know","description":"\u003ch3\u003eFebruary 2026\u003c\/h3\u003e\n\u003cp\u003eIn January of 2026, the IRS and the Department of the Treasury issued additional guidance via Notice 2026-11 that clarifies some provisions of the new 100% depreciation bonus — which was signed into law as part of the One Big Beautiful Bill Act (OBBBA) in 2025.\u003c\/p\u003e\n\u003cp\u003e\u003ca href=\"https:\/\/cdn.shopify.com\/s\/files\/1\/0519\/1565\/3299\/files\/New_First-Year_Depreciation_Deduction_Under_OBBBA_-_What_Business_Owners_Should_Know.pdf?v=1770149874\" target=\"_blank\" rel=\"noopener\"\u003e\u003cstrong\u003eView the full article here.\u003c\/strong\u003e\u003c\/a\u003e\u003c\/p\u003e","brand":"CPA Content+","offers":[{"title":"Default Title","offer_id":45256657240243,"sku":null,"price":325.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0519\/1565\/3299\/files\/New-First-Year-Depreciation-Deduction-Under-OBBBA-What-Business-Owners-Should-Know.jpg?v=1770148729","url":"https:\/\/cpacontentplus.com\/products\/new-first-year-depreciation-deduction-under-obbba-what-business-owners-should-know","provider":"CPA Content+","version":"1.0","type":"link"}