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
Tight beef cow supplies and steady demand point to continued record-level cull cow prices in 2026.
January 15, 2026 11:23 AM
·
A disciplined, breakeven-based marketing plan helps protect margins and reduce risk, even when markets remain unpredictable.
January 15, 2026 10:58 AM
·
Alissa White with American Farmland Trust joined us to provide insight into climate resilience efforts and strategies to help farmers manage weather-related risks.
January 14, 2026 02:20 PM
·
University of Nebraska President Dr. Jeffrey Gold joined us to share practical health and safety guidance for managing respiratory and skin health during the winter season.
January 14, 2026 02:04 PM
·
Roger McEowen with the Washburn University School of Law joined us to provide legal analysis on key cases shaping the agricultural landscape heading into the year ahead.
January 14, 2026 01:49 PM
·
NASDA declared 2026 the International Year of the Woman Farmer. President Amanda Beal joins us to share NASDA’s new hub, which highlights the impact of women in agriculture worldwide.
January 14, 2026 01:34 PM
·
Matt Brockman, communications director for the Fort Worth Stock Show & Rodeo, joined us to share a preview of the upcoming event.
January 14, 2026 12:53 PM
·
Agronomy experts explain why standing crop residue protects soil and reduces costs for crop growers, while shredding often yields little benefit at higher costs.
January 14, 2026 08:00 AM
·
Secretary Rollins also met with specialty crop producers at a local strawberry farm to discuss workforce needs and the Trump Administration’s recent wins related to significantly cutting the cost of H-2A labor for California farmers.
January 13, 2026 03:25 PM
·
