Category

Business

Type

Business

2025 Limit

100% bonus depreciation is available for most qualifying business property acquired and placed in service after January 19, 2025, subject to eligibility rules.

2026 Limit

100% bonus depreciation is available for most qualifying business property acquired and placed in service after January 19, 2025, subject to eligibility rules.

IRC Reference

IRC § 168(k)

Eligibility

All businesses placing qualifying property in service

Notes / Description

Planning note: this makes cost segregation more powerful because qualifying shorter-life property may be eligible for immediate first-year depreciation. Unlike Section 179, bonus depreciation can create or deepen a business loss, subject to passive activity, at-risk, and other eligibility rules.