Bonus depreciation after OBBBA: what applies now
100% bonus depreciation is permanent again — but eligibility turns on acquisition date, and a contract signed on or before 19 January 2025 changes the answer.
Guides
Fewer pieces, more evidence. Where possible each one contains an actual property, an actual model, an actual mistake, or an actual primary-source fact.
100% bonus depreciation is permanent again — but eligibility turns on acquisition date, and a contract signed on or before 19 January 2025 changes the answer.