New Rules:
A major change under the One Big Beautiful Bill Act (OBBB) could significantly impact your third-quarter estimated tax payment due September 15, 2025.
After a scheduled phase-down, bonus depreciation was expected to decrease to 40% in 2025. But in a late-breaking change, the OBBB Act reinstated 100% bonus depreciation, effective for qualifying assets placed in service on or after January 19, 2025.
This means you may now be eligible to fully expense qualifying equipment, vehicles, and other fixed assets in 2025—dramatically reducing taxable income if timed correctly.
You May Be Overpaying:
If you made qualifying purchases after January 18 and haven’t recalculated depreciation under the new 100% rule, your estimated taxable income may be too high—and your upcoming September 15 payment could be more than it needs to be.
What to Do Next:
We are helping clients reassess depreciation schedules and re-run projections under the new rules. If you’ve made—or are planning—large purchases this year, or if you want to be sure your Q3 estimates are correct, we’d be glad to assist.
At theKFORDgroup, our mission is to make financial chaos clear—and there’s no better time to bring clarity to your 2025 tax picture than right now.
Feel free to reach out if you’d like to talk through the numbers.
