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Zero, below most recent rules, 100% bonus decline started to stage off starting in 2023. It was 80% for possessions placed in provider in the 2023, 60% in the 2024, 40% inside 2025, and you will 20% inside the 2026. To have property placed in service immediately after December 31, 2026, added bonus depreciation is set getting eliminated completely, unless of course Congress runs otherwise reinstates they, according to IRC Point 168(k)(8). Other mistake isn’t knowing the depreciation recapture laws and regulations through to selling, leading to unforeseen taxation liabilities.

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