Bonus Depreciation 2026: 100% Expensing Permanently Restored by OBBBA
The OBBBA restored permanent 100% bonus depreciation, allowing businesses to deduct the full cost of qualifying assets in the year they are placed in service.
The OBBBA restored permanent 100% bonus depreciation, allowing businesses to deduct the full cost of qualifying assets in the year they are placed in service.
The OBBBA makes several changes to the Child Tax Credit starting in 2026 that benefit families, especially larger families and lower-income households.