10/20/2026
Section 179 and bonus depreciation can both accelerate deductions, but they do not necessarily produce the same result.
Current federal law restored permanent 100% bonus depreciation for eligible property acquired after January 19, 2025, subject to the applicable rules. Section 179 still offers useful flexibility, but it has separate limitations.
The right choice depends on the asset, the placed-in-service date, business use, taxable income, state treatment, basis limitations and what future years are expected to look like.
The biggest immediate deduction is not automatically the best long-term strategy.
And an unnecessary purchase is still unnecessary — even when it is deductible.