Because bonus depreciation is down to 40 percent for 2025,1 Section 179 expensing looks good.

It’s possible that an upcoming tax bill in Congress will restore 100 percent bonus depreciation. But until that restoration sees daylight, the Section 179 strategy is a good ticket when it works for you.

Section 179 Deduction Overview

IRC Section 179 allows you to deduct any amount up to the full cost of qualifying property in the year it is placed in service, rather than depreciating it over multiple years. But the tax code imposes restrictions ... Log in to view full article.