
100% Bonus Depreciation Is Permanent: What Entrepreneurs Need to Know About Immediate Full Expensing in 2026
The One Big Beautiful Bill Act permanently restored 100% first-year bonus depreciation for qualifying business property acquired and placed in service after January 19, 2025, eliminating the phase-down schedule that had reduced the deduction to 60% in 2024 and was on track to reach 20% in 2026 and zero in















