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Bonus Depreciation

Posted by Allen Greenwell on November 5, 2025

What is Bonus Depreciation?

Bonus depreciation is a tax incentive that allows investors to immediately deduct a sizable percentage of the cost of qualifying assets. The One Big Beautiful Bill Act (OBBBA) signed into law in July 2025 permanently restored 100% bonus depreciation for qualified property acquired and placed in service after January 19, 2025. This reverses the previous phase-out of bonus depreciation that started at 80% in 2023 and was scheduled to decline to 40% in 2025.

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