Bonus Depreciation 2025. Expenditures for qualified property placed in service, or r&e expenditures paid or incurred, on or after january 1, 2025, are eligible for bonus depreciation or bonus amortization, respectively. Bonus depreciation is an accelerated form of depreciation — it allows you to deduct a fixed percentage (80% for 2023) of an asset’s cost upfront instead of spreading the.
Bonus depreciation allows investors to offset passive income on their taxes, reducing overall tax liability. The bonus depreciation rules are often extremely beneficial in the short run, as they can drastically reduce taxable income for the selected year by accelerating the.