News & Analysis as of

Section 179 Property Internal Revenue Code (IRC) Bonus Depreciation

McCarter & English, LLP

What OBBBA Means for Businesses: Key Takeaways

On July 4, 2025, President Trump signed into law the legislation commonly referred to as the One Big Beautiful Bill or OBBBA, which includes several changes to the federal income tax treatment of trade or business activities....more

White and Williams LLP

FOURTH QUARTER ALERT: 100% Bonus Depreciation Deduction Expires December 31, 2022

White and Williams LLP on

As we move into the final quarter of 2022, it is critical to take note of an expiring tax benefit in the Tax Cuts and Jobs Act (TCJA). Passed in 2017, it allows for 100% bonus depreciation on a wide variety of capital assets...more

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