03/18/2026
100% bonus depreciation is back.
But timing can cost you.
Most people focus on when an asset is used.
Now, the purchase date matters just as much.
To qualify for 100%, the asset must be:
• Acquired after January 19, 2025
• Placed in service after January 19, 2025
Miss one—and the deduction drops.
Same asset. Same use date. Different purchase date = different tax result.
If you bought assets in early 2025, double-check before filing.
This is where returns go wrong.
General information, not tax advice.
Bonus depreciation has been one of the most unpredictable tax provisions—constantly expiring, changing, and getting extended. The OB3 Act finally makes it permanent and restores 100% bonus depreciation.But there’s a catch.The biggest issue is the new requirement: the asset must be both acquired ...