10/28/2026
This is where tax strategy gets interesting.
Current federal rules allow a 100% additional first-year depreciation deduction for qualifying property acquired after January 19, 2025, subject to the rules that determine eligibility.
Sounds like a huge tax win.
But here's what many business owners miss:
A deduction is not a cash refund.
Buying a $100,000 asset does not mean the government sends you $100,000.
And buying something you don't need just because of a tax deduction can still be a bad business decision.
The smartest question isn't:
"How big is the deduction?"
It's:
"Does this purchase make sense for the business?"