• videocam Live Webinar with Live Q&A
  • calendar_month June 30, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Real Estate Acquisitions: Maximizing Expensing and Depreciation Deductions After OBBBA

Repairs vs. Improvements, Bonus Depreciation vs. Section 179, Tangible Repair Regulations, Safe Harbors

Early Bird Pricing!
MSRP
$197.00
$167.45
Save $29.55

Discount expires 6/16/26

This course is $0 with these passes:

CPE
ALL
  1. keyboard_arrow_leftBack

About the Course

Introduction

This webinar will explore strategies to accelerate deductions for real estate improvements. Our panel of real estate tax experts will simplify the complex guidelines surrounding these purchases, including the tangible repair regulations, available safe harbors, and expensing elections. They will share tips on expensing common items like HVAC systems, roofs, land improvements, and other typical expenses for real estate operations.

Description

Buying and maintaining real estate, including residential and nonresidential properties, can be profitable but costly. It's crucial to distinguish between capital improvements, which must be depreciated over 39 or 27.5 years, and deductible repairs, which are immediately deductible. The tangible property regulations outline rules on when purchases are considered betterments, restorations, or adaptations of a property unit and must be capitalized. They also include safe harbors, such as one for materials and supplies costing $2,500 or less that are consumed within a year, and a safe harbor for routine maintenance costs.

More valuable might be bonus depreciation and Section 179 deductions. The OBBBA permanently restored 100% bonus depreciation and raised the Section 179 limit to $2.5 million. Since some purchases qualify only for Section 179 deductions, and an election must be filed to opt out of Section 168(k) deductions, businesses and their advisers need to understand how to optimize these deductions.

Listen as our panel of tax strategists explains how to capitalize and expense real estate purchases for investors, landlords, and their tax advisers.

Presented By

Troy Silfies, CPA
Partner, VP of Taxation
Hall CPA PLLC

Mr. Silfies is a Partner and the Vice President of Tax at Hall CPA, where he leads the firm’s tax compliance and planning efforts. With extensive experience working with hundreds of real estate investors, he is dedicated to helping clients reduce their tax liability through proactive and strategic solutions. Mr. Silfies is passionate about transforming the public accounting profession by delivering a world-class experience to everyone he encounters, clients, team members, and industry peers alike. He holds a Bachelor of Arts in Accounting from Moravian College and is a licensed Certified Public Accountant (CPA). Prior to joining Hall CPA, Mr. Silfies honed his expertise at Concannon, Miller & Co., P.C., where he developed a strong foundation in real estate-focused tax strategy and compliance.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Nathan Sosa, CPA, MST
Manager of National Tax
Hall CPA PLLC

Mr. Sosa is a Manager of National Tax at Hall CPA PLLC. He is a strategic leader overseeing national tax education and compliance initiatives. Mr. Sosa directs complex tax research and technical training programs while providing authoritative guidance on sophisticated tax legislation. He spearheads development of comprehensive continuing education curriculum ensuring adherence to evolving regulatory requirements. 

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Tuesday, June 30, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. OBBBA provisions

A. Bonus depreciation

B. Section 179

C. Qualified production property

II. Nonresidential vs. residential property

A. Depreciable life

B. Permanent structure

C. Qualified improvements

D. Mixed-use property

III. Repair regulations

A. Safe harbors

B. Tangible property regulations

IV. Dispositions

A. Partial dispositions

B. Depreciation recapture

The panel will cover these and other these and other critical issues:

  • Strategies for accelerating deductions for real estate properties and maintenance
  • Electing the materials and supplies, routine maintenance, and de minimis safe harbor provisions
  • Expensing qualified production property under OBBBA
  • Distinguishing capital improvements from deductible repairs
  • Scenarios demonstrating deductions for HVACs, roofing, and routine maintenance

Learning Objectives

After completing this course, you will be able to:

  • Determine guidelines for deducting routine maintenance
  • Identify units of property
  • Decide how to maximize Section 179 and bonus depreciation
  • Ascertain differences between betterments, adaptations, and restorations
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .