『Bonus Depreciation Is Back | Quick Tax Tip』のカバーアート

Bonus Depreciation Is Back | Quick Tax Tip

Bonus Depreciation Is Back | Quick Tax Tip

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Key changes to Sections 168 and 179 offer fresh opportunities for strategic deductions.

Quick Tax Tip
With Art Werner
CPE Today

In the latest Quick Tax Tip episode, tax expert Art Werner dives into one of the most talked-about provisions in the new tax bill: the restoration of 100% bonus depreciation.

“Under the Tax Cuts and Jobs Act, bonus depreciation started to phase down from 100% to zero,” Werner explains. “For 2025, it was set at 40%. But this new bill retroactively restores 100% bonus depreciation — starting Jan. 20, 2025 — and keeps it that way through the end of 2029.”

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That January date, Werner notes, is significant: “It happens to be Inauguration Day. So it seems the new administration is ushering in a new era for business expensing.”

The move reverses years of gradual cutbacks and offers businesses renewed incentive to invest in equipment and property. According to Werner, this means tax practitioners can breathe easier — at least for now.

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