Tag: bonus depreciation 2026
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100% Bonus Depreciation Is Back for Good: How to Use It Before Year-End
The One Big Beautiful Bill Act made 100 percent bonus depreciation permanent, but the deduction still depends on the placed-in-service date rather than the purchase date. This piece explains the acquisition-date and placed-in-service rules, contract timing risks, and the Form 4562 election businesses should confirm before the tax year closes.
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OBBBA One Year Later: What Changed for Small Business Owners in 2026
One year after the One Big Beautiful Bill Act, bonus depreciation, Section 179, and the qualified business income deduction have become permanent, while new 1099-K and 1099-NEC thresholds shift more recordkeeping onto small business owners. This article explains how IRS matching and planning windows continue year-round, not only at filing time.
