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Permanent 100% bonus depreciation for property acquired after January 19, 2025

IRS & compliance · Sep 19, 2026

Permanent 100% Bonus Depreciation: Cary/RTP Small Businesses Buying Equipment After ~January 19, 2025

OBBBA (P.L. 119-21) permanently restores 100% bonus depreciation under §168(k) for qualified property acquired after January 19, 2025. Cary/RTP small businesses should confirm contract and placed-in-service dates before year-end CapEx—and note temporary §168(n) qualified production property.

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