01/27/2026
🛠️ SECTION 179 DEDUCTION UPDATE — BIGGER WRITE-OFFS FOR BUSINESSES
The One Big Beautiful Bill Act expands the Section 179 deduction, giving businesses more power to expense equipment and asset purchases upfront.
✔️ Deduction limit increases to $2.5 million starting in 2025
✔️ Phaseout threshold rises to $4 million in total qualifying purchases
✔️ Limits are now indexed for inflation
✔️ Still limited to business income (cannot create a loss)
This change allows businesses to deduct a larger portion of capital investments immediately, improving cash flow and reducing taxable income.
📌 Choosing between Section 179 and bonus depreciation now requires smarter planning.
Stay tuned as we continue breaking down the One Big Beautiful Bill Act with