IRS Section 179 and 100% Deduction in 2026

  Under IRS Section 179, businesses can potentially get a 100% deduction on the cost of qualifying equipment and software in the year it is placed in service, provided certain spending limits are met. For the 2025 tax year, this full deduction is achievable through a combination of Section 179 expensing and 100% bonus depreciation. Section 179 and 100% Deduction in 2025 For tax years beginning in 2025, the ability to achieve a 100% deduction is a result of the One Big Beautiful Bill Act (OBBBA), which enhanced Section 179 limits and permanently reinstated 100% bonus depreciation.  

Check with your Accountant or Tax Professional for additional Comment or Guidance.