Bonus Depreciation and the New §179 Landscape for 2025
Immediate deductions are a powerful lever in capital planning, and Congress has just given businesses a larger one. The One Big Beautiful Bill Act (OBBBA), signed on July 4, 2025, permanently restores 100% bonus depreciation for qualified property acquired on or after January 20, 2025, and placed in service before 2030, with the full write‑off continuing for future years. This










