Bonus Depreciation and Section 179 : What to Buy Before December 31

Bonus Depreciation and Section 179 : What to Buy Before December 31by: Donna HarrisPublished on: 23/09/2026

The One Big Beautiful Bill Act restored 100% bonus depreciation. Before December 31, here's what qualifies, what the limits are, and how to know from your books whether a purchase makes sense.

bonus depreciation year end 2026Section 179 2026 small businessOBBBA bonus depreciationyear end equipment purchase taxbonus depreciation qualifying propertyonus depreciationSection 179OBBBAyear endtax planningequipment purchasesmall businessQ4bookkeeping made simple
Bonus Depreciation and Section 179 : What to Buy Before December 31