The OBBBA restores and expands bonus depreciation: What it means for businesses

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

• Nevedhaa Ayyappan

related reading

• Classes of depreciable property - Canada.cacanada.ca
• Biden 'direct pay' rules may change the future of renewables - E&E News by POLITICOeenews.net
• The Climate Economy Is About to Explode - The Atlantictheatlantic.com
• #056: Are You Leaving Money On The Table? How To Structure 2024 Bonuses, The Story Of Weave: Software For Dental Practicesnewsletter.lukesophinos.com
• The Music Modernization Act | U.S. Copyright Officecopyright.gov
• based16z on X: "https://t.co/LI8UiKx84o" / Xx.com
• The International Entrepreneur Rule: A Comprehensive Guideboundless.com
• eCFR :: 7 CFR 273.9 -- Income and deductions.ecfr.gov
• Starbloom Capitalstarbloom.capital
• Money for nothing: The Qualified Small Business Stock capital gains exclusion is a giveaway to wealthy investors, startup founders, and their employees - Equitable Growthequitablegrowth.org
• Bill 60, Fighting Delays, Building Faster Act, 2025 - Legislative Assembly of Ontarioola.org
• Boom company update - Recap: 2023 Q1boompay.substack.com