2025 Bonus Depreciation 100%
If you own a business and purchase new equipment, furniture, or other qualifying property, you can claim a 100 percent special depreciation allowance which allows you to deduct the full cost of the item in the year or purchase rather than spreading the cost (depreciating) the item over years.
This applies to equipment, furniture, and other qualifying property purchased on or after January 20, 2025 but no later than December 31, 2029.
