100% Bonus Depreciation Is Back for Good: How to Use It Before Year-End 0903

100% Bonus Depreciation Is Back for Good: How to Use It Before Year-End 0903

100% Bonus Depreciation Is Back for Good: How to Use It Before Year-End 0903Steve Perry
Published on: 03/09/2026

Bonus depreciation is permanent at 100 percent, but the deduction follows the placed-in-service date, not the purchase date. Confirm installation timing and contract dates before year end.

100 percent bonus depreciationbonus depreciation 2026Section 168(k)placed in service dateIRC Section 168(k)OBBBA bonus depreciationForm 4562 electionwritten binding contract acquisition dateyear-end tax planningdepreciation deduction timingIRS Notice 2026-11special depreciation allowancequalified property depreciationphase-down bonus depreciation
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OBBBA One Year Later: What Changed for Small Business Owners in 2026

OBBBA One Year Later: What Changed for Small Business Owners in 2026

OBBBA One Year Later: What Changed for Small Business Owners in 2026Steve Perry
Published on: 01/09/2026

This article explains how the OBBBA made key small business deductions permanent, while new IRS reporting thresholds mean planning and record keeping matter all year, not just at filing.

One Big Beautiful Bill ActOBBBA small business taxsmall business tax 2026IRS noticesIRS enforcementtax planning 2026Section 179 2026bonus depreciation 2026qualified business income deduction1099-K threshold1099-NEC threshold 2026IRS resolution expertEnrolled Agent AtlantaSteve Perry EA
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