Phase-down schedule: 100% (2017–2022), 80% (2023), 60% (2024), 40% (2025), 20% (2026), 0% (2027) — subject to change by Congress. Combines powerfully with cost seg.
Entities & Tax
Bonus Depreciation
A federal provision letting investors deduct a large percentage of qualifying property in the year placed in service.
More in Entities & Tax
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