QBID and bonus depreciation planning under OBBBA

You’ve seen firsthand how quickly tax law changes can disrupt your planning strategies. The One Big Beautiful Bill Act shifted the ground under both bonus depreciation and the qualified business income deduction, creating scenarios where a move meant to help your client could actually limit their benefits. 

Understanding how these provisions interact is now essential to making sound recommendations that protect your clients.

Below, you’ll find a few of the top questions from a recent webinar on the topic and their corresponding answers. If you choose to attend the on-demand version of this webinar, you can access the full recording and the entire list of Q&As.   

Q: When you select ‘bonus’ for a certain class in 2025, can you “unchoose” it for 2026?

A: No, you elect whether you want to use bonus depreciation in the year the asset (and any items in the same class) are acquired and placed in service. If you purchase items in the same class the next year, you will decide whether to elect or opt out of those new items.

Q: Can we write off a laptop or PC as an expense if the cost is less than $2,500? 
 
A: Yes, items with a value of less than $2,500 can be expensed in full without choosing bonus depreciation. 
 
Q: If income is $1,000, would the QBID be $400 instead of $200, since the minimum is $400? 
 
A: Yes, the minimum QBID amount is $400. 
 
Q: If you elect out of bonus, do you elect out per asset class? 
 
A: Yes, all assets in the same asset class. 

To learn more about QBID and bonus depreciation, you can watch our on-demand webinar. NATP members can attend for free, depending on membership level! If you’re not a NATP member and want to learn more, join with our completely free 30-day trial.