WASHINGTON, D.C. (RFD-TV) — The recently passed “One Big Beautiful Bill” Act makes 100-percent bonus depreciation permanent for assets placed in service after January 19 of this year. The change is raising questions among producers about whether the rule also applies to processing facilities located on farms.
RFD-TV Farm Legal and Tax Expert Roger McEowen, with the Washburn School of Law, joined RFD-TV to explain the details.
In his interview with RFD-TV News, McEowen breaks down how the new rule works, whether it covers on-farm processing facilities, and the implications for farmers gifting depreciated equipment to their children after retirement.
McEowen also compared how depreciation recapture would apply under the new 100 percent bonus depreciation rule versus Section 179 depreciation. He emphasized that understanding how these tax provisions interact will be key for farmers planning long-term equipment purchases or transfers within the family.
Firm to Farm: Depreciation of On-Farm Processing Facilities; Ag Liens; Gifting Equipment; and Portability
Alaska Congressman discusses his new role as Executive Vice Chair of the Congressional Western Caucus and his priorities for the West in the 119th Congress.
February 12, 2026 04:45 PM
·
AFBF Economist Samantha Ayoub discusses the latest data on Chapter 12 farm bankruptcy filings and what the troubling trend signals for the farm economy. At the same time, bigger loans and higher rates are squeezing working capital and increasing financial risk.
February 12, 2026 04:26 PM
·
Farm legal expert Roger McEowen discusses the EPA’s rescission of the 2009 endangerment finding on greenhouse gases and what it could mean for agriculture and rural America.
February 12, 2026 02:48 PM
·
Chef and influencer Marcia Smart joined us to discuss Italian-inspired beef dishes, nutrition for active lifestyles, and how global events shape home cooking.
February 12, 2026 02:22 PM
·
Farm numbers still favor small operations, but production, resilience, and risk management are increasingly concentrated among fewer, larger farms.
February 12, 2026 12:16 PM
·
Wed, 2/18/26 – 7:30 PM ET
February 11, 2026 03:38 PM
·
