Section 179 vs. Bonus Depreciation
Guide for Farm Equipment

The Section 179 vs. Bonus Depreciation Guide is a comprehensive tax resource designed to help agricultural businesses manage financial health and support long-term growth. This guide covers the practical details of the One Big Beautiful Bill Act (OBBBA), which updated the rules for recovering the cost of large purchases.

At MBE CPAs, we aim to give farmers clear information about these new standards so they can make decisions that support their daily work and protect their family’s legacy.

This guide introduces the restoration of 100% bonus depreciation and the increased Section 179 deduction limits for qualifying property, such as tractors, combines, and irrigation systems. We encourage agribusiness owners to review how these options can help manage taxable income and keep more money available for reinvesting in their land.

Download this resource to learn more about current tax standards and how to move forward with a clear, shared vision for your farm’s future.