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Bonus Depreciation Is Back at 100%

OBBBA restored full bonus depreciation for property placed in service after January 19, 2025. Most businesses get back the deduction they lost during the 2023 to 2024 phasedown.

Sara Gonzalez, CPA

Founder & Managing Partner

PublishedSeptember 26, 2025

EffectiveProperty placed in service after Jan 19, 2025

Reading7 min

On July 4, 2025, the One Big Beautiful Bill Act restored 100% bonus depreciation under IRC §168(k) for qualified property placed in service after January 19, 2025. ¹ If you have been tracking the TCJA phasedown (80% in 2023, 60% in 2024, 40% in 2025), this is welcome news. It also means a few clients who timed asset purchases for late 2024 may have a planning regret.

What follows is the practical impact for closely-held businesses with meaningful capital expenditures, and the narrow election decisions that need attention before extended-return filings.

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Bonus Depreciation Is Back at 100%

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Bonus Depreciation Is Back at 100%

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The Journal

The Firm

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