Bonus Depreciation (100% Permanent)
100% of cost
Can You Write Off Bonus Depreciation?
Short answer: Bonus Depreciation (100% Permanent) — OBBBA 2026 New Deductions
Permanent 100% bonus depreciation on qualifying new/used property (OBBBA).
Records to keep: Keep receipts and document business use. Deductible if ordinary and necessary for your trade or business.
BW-B11-10022
low risk
Bonus Depreciation (100% Permanent)
100% of cost
All Industries
Equipment & Gear
OBBBA 2026 New Deductions
Bonus Depreciation (100% Permanent) — OBBBA 2026 New Deductions
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Permanent 100% bonus depreciation on qualifying new/used property (OBBBA).
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
bonus depreciation (100% permanent)