{"id":1506,"date":"2025-08-08T12:50:38","date_gmt":"2025-08-08T12:50:38","guid":{"rendered":"https:\/\/leyton.majjane.agency\/us\/insights\/articles\/100-bonus-depreciation-is-back-what-changed\/"},"modified":"2026-07-26T16:24:22","modified_gmt":"2026-07-26T14:24:22","slug":"100-bonus-depreciation-is-back-what-changed","status":"publish","type":"article","link":"https:\/\/leyton.com\/us\/insights\/articles\/100-bonus-depreciation-is-back-what-changed\/","title":{"rendered":"100% Bonus Depreciation is Back: What Changed?"},"content":{"rendered":"

Understanding the Powerful Tax Tool for Accelerated Deductions \u2013 Now Back at 100%<\/h2>\n

Bonus depreciation<\/strong> allows businesses to immediately deduct a significant portion of the cost of qualified property in the year it\u2019s placed in service instead of depreciating it over many years. This strategic tax incentive encourages investment by front-loading deductions and improving cash flow.<\/p>\n

With the recent passage of the One Big Beautiful Bill (OBBB)<\/a><\/strong>, 100% bonus depreciation is officially back and is a major win for real estate investors, business owners, and anyone placing qualified assets into service in 2025 and beyond.<\/p>\n

What Is Bonus Depreciation?<\/h2>\n

Bonus depreciation is a provision in the tax code that allows taxpayers to write off a large percentage of the cost of eligible property in the same year of placing the asset in service.<\/p>\n

Previously, bonus depreciation allowed:<\/p>\n

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