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100% Bonus Depreciation Is Back, OBBBA Adds Fine Print
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Join our 250K+ subscribers
Subscribe16 JAN 2026 / IRS UPDATES
Congress has made the 100% bonus depreciation permanent, impacting businesses' tax work moving forward, following the IRS's Notice 2026-11 that clarified who qualifies and the implications of the change. The big alteration allows qualified property acquired post-January 19, 2025, to receive a 100% additional first-year depreciation deduction, with timing and state conformity, NOL posture, or financing optics being key factors that can change tax results.
Bonus depreciation is like that one client request that keeps coming back with a new date and a new twist: “Can we still write it off this year?” Congress just made 100% bonus depreciation permanent under the One Big Beautiful Bill Act, and the IRS quickl...
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