Write-Off CatalogOBBBA 2026 New Deductions
De Minimis Safe Harbor Election
Up to $2500/item ($5000 w/ AFS)
De Minimis Safe Harbor Election — OBBBA 2026 New Deductions
BW-B11-10021
low risk
De Minimis Safe Harbor Election
Typical range: Up to $2500/item ($5000 w/ AFS)
All Industries
Other Expenses
OBBBA 2026 New Deductions
De Minimis Safe Harbor Election — 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
Immediate expensing for low-cost items under safe harbor (no Section 179 needed).
Category
- OBBBA 2026 New Deductions
obbba 2026 new deductions
obbba 2026 new
de minimis safe harbor election