Bonus Depreciation 2026: 100% Permanently Restored — Transition Rules, What Qualifies, and the Exact Calculation
Most 2025 capital expenditure budgets were built around a phase-down that no longer exists. The One Big Beautiful Bill Act permanently restored 100% bonus depreciation effective January 19, 2025 — but the transition rules for pre-January 19 acquisitions are where most teams are getting it wrong. Thi
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