Series Episode 13 | One Big Beautiful Bill
Business Owners: This Changes the Game on Equipment & Vehicle Spending!
Thanks to the One Big Beautiful Bill Act, signed into law on July 4, 2025, 100% bonus depreciation is now permanent, a major lift for capital investment strategies starting January 19, 2025.
Why it matters
Previously the deduction was scheduled to drop to 40% in 2025 and phase out by 2027.
Now, businesses can deduct the full cost of qualifying assets, machinery, equipment, vehicles, and improvements with a recovery period of 20 years or less, in the year they’re placed in service.
Additionally, Section 179 expensing limit doubled: expense up to $2.5 million, phasing out after $4 million in purchases. Perfect for small and medium businesses.
What you can do
Consider timing your capital purchases, new or used assets placed in service after Jan 19, 2025 qualify. Also evaluate “qualified production property” like factories, data centers, or manufacturing facilities, eligible under special rules.
In short
This is a strategic opportunity to accelerate depreciation, improve cash flow, and reinvest in business growth confidently.
Curious how this applies to your next purchase?
Contact Leader CPA to plan intelligently and leverage every available advantage.
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