Core
Bonus Depreciation
Accelerate deductions for qualifying business property.
About this strategy
Bonus depreciation accelerates the tax deductions normally spread over an asset's useful life. Under current law, qualifying property acquired and placed in service after January 19, 2025, is generally eligible for 100% bonus depreciation, allowing businesses to deduct the full qualifying cost in the first year rather than recovering it gradually through depreciation. Eligibility depends on the property and circumstances.
Implementation resources
Slides, templates, and supporting videos.