The OBBBA restores and expands bonus depreciation: What it means for businesses
rsmus.com · 635 words · saved by 1 readers
RSM explains how the Big Beautiful Bill restores and expands 100% bonus depreciation and how it incentivizes capital investment. Learn more.
Executive summary: Restored and expanded bonus depreciation incentivizes capital investment The One Big Beautiful Bill Act (OBBBA) makes permanent 100% bonus depreciation for most property acquired after Jan. 19, 2025. The OBBBA also extends 100% bonus depreciation to a new category of building property—qualified production property—albeit on a temporary basis. For middle market businesses, these changes renew and expand the opportunity to immediately deduct the full cost of eligible investments—potentially transforming capital planning, tax strategy, and long-term investment decisions.…
saved by
related reading
- Classes of depreciable property - Canada.cacanada.ca
- The Climate Economy Is About to Explode - The Atlantictheatlantic.com
- Biden 'direct pay' rules may change the future of renewables - E&E News by POLITICOeenews.net
- Transferable Tax Credits - 2026 Ultimate Guide | Cruxcruxclimate.com
- U.S. Bureau of Economic Analysis (BEA)bea.gov
- What is a mega backdoor Roth? | IRA conversion | Fidelityfidelity.com
- Bill 60, Fighting Delays, Building Faster Act, 2025 - Legislative Assembly of Ontarioola.org
- The latest orphan drug exemptions may not be warranted, analysis findsstatnews.com
- Tax Calculator & Refund Estimator (2025-2026) - NerdWalletnerdwallet.com
- Why I don't worry (as much) about big tech's depreciation schedulembi-deepdives.com
- Popular Tax Credits for 2026 - NerdWalletnerdwallet.com
- Section 45Q Credit for Carbon Oxide Sequestration – Policies - IEAiea.org