{"id":2710,"date":"2025-12-01T15:59:08","date_gmt":"2025-12-01T21:59:08","guid":{"rendered":"https:\/\/web.blockadvisors.com\/?p=2710"},"modified":"2025-12-02T10:18:42","modified_gmt":"2025-12-02T16:18:42","slug":"tax-reform-and-bonus-depreciation","status":"publish","type":"post","link":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/","title":{"rendered":"Bonus depreciation: Deducting eligible property and business costs"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-key-takeaways\"><strong>Key Takeaways<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax savings:<\/strong>&nbsp;Bonus depreciation allows businesses to deduct a large portion of eligible asset costs upfront, reducing immediate tax liability.<\/li>\n\n\n\n<li><strong>One Big Beautiful Bill Changes:<\/strong>\u00a0The 100% rate was made permanent for assets placed in service on or after January 20, 2025.<\/li>\n\n\n\n<li><strong>Rules may vary:<\/strong>\u00a0Ability to take this type of depreciation depends on asset type and recovery period &#8211; keep in mind your state tax treatment may differ from federal rules.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>You may know that depreciation lets you spread out the cost of certain fixed assets over time. But what about bonus depreciation? Depending on your circumstances, this alternative method gives you additional flexibility in deducting those costs \u2014 which may work out better for your business. Interested in learning more? Read on!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is bonus depreciation?<\/h2>\n\n\n\n<p>Regular depreciation allows your business to write off the cost of tangible property or an asset over its life, that is, the number of years the asset will be used. It is an expense that can offset income to immediately lower the tax due on income. The government knows businesses can stimulate the economy by buying things, so this provides an incentive for small businesses to do so.<\/p>\n\n\n\n<p>Essentially, bonus depreciation, also referred to as the additional first-year depreciation deduction, allows your business to take an immediate first-year deduction on the purchase of eligible business property in addition to the asset\u2019s regular depreciation schedule. It is a quicker\u00a0<a href=\"https:\/\/www.blockadvisors.com\/resource-center\/small-business-tax-prep\/depreciating-assets\/\">depreciation schedule<\/a>\u00a0for a more immediate expense deduction. You report it on\u00a0<a href=\"https:\/\/www.blockadvisors.com\/resource-center\/small-business-tax-prep\/form-4562\/\">Form 4562<\/a>.<\/p>\n\n\n\n<p>In other words, it\u2019s a method of accelerated depreciation, so&nbsp;businesses can deduct the cost of qualifying property in the year it is put into service, reducing the business\u2019 tax liability.<\/p>\n\n\n\n<div class=\"wp-block-create-block-hrb-large-article-cta\" class=\"wp-block-create-block-hrb-large-article-cta\" style=\"background-color:#005d1f\"><div class=\"hrb-large-article-cta--image\" style=\"background-image:url(&quot;https:\/\/www.blockadvisors.com\/resource-center\/wp-content\/uploads\/2024\/05\/Leanne-Jim-review-paperwork.png&quot;);background-size:contain;background-position:center;background-repeat:no-repeat\"><\/div><div class=\"hrb-large-article-cta--copy #ffffff\"><h3 class=\"main-heading\">Tax appointment coming up?<\/h3><p class=\"main-copy\">Get organized with our handy tax prep checklist! <\/p><div class=\"quick-links-list\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.blockadvisors.com\/tax-preparation-checklist\/\">Get your customized checklist<\/a><\/div>\n<\/div><\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-bonus-depreciation-and-tax-reform\">Bonus depreciation and tax reform<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"240\" height=\"160\" src=\"\/wp-content\/uploads\/2021\/03\/Business-equipment-tax-deduction-1.jpg\" alt=\"An entrepreneur with equipment that may qualify for bonus depreciation\" class=\"wp-image-4283\"\/><\/figure>\n<\/div>\n\n\n<p>The&nbsp;<a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/tax-reform\/tax-cuts-and-jobs-act\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Tax Cut and Jobs Act<\/strong><\/a>&nbsp;(TCJA) of 2017 included a provision for bonus depreciation that allowed a deduction for 100% of the purchase price of qualifying property. Previously, the tax deduction was 50%. After the TCJA was enacted, the deduction rate depended on when the eligible depreciable property was placed in service. The 100% deduction provision applied to qualifying property acquired and placed in service after&nbsp;September 27, 2017, and before January 1, 2023. After January 1, 2023, the deduction rate would step down each year, with an expected complete phaseout by 2027.<\/p>\n\n\n\n<p>However, the One Big Beautiful Bill Act of 2025 amended the TCJA rule. It brought back the 100% deduction rate for property placed in service <strong>on or after January 20, 2025<\/strong>. For property placed in service <strong>between January 1, 2025 and January 19, 2025<\/strong> the rate remained at the previously established reduced rate for 2025 of 40%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bonus depreciation rule: What qualifies as an eligible asset?<\/h2>\n\n\n\n<p>Wondering what qualifies for bonus depreciation? Not all property qualifies for the 100% deduction.<\/p>\n\n\n\n<p>Several requirements must be met for property to qualify:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>The property must have a MACRS (Modified Accelerated Cost Recovery System) recovery period of 20 years or fewer for property other than building structures or systems.<\/li>\n\n\n\n<li>The property can\u2019t be excluded from bonus depreciation.<\/li>\n\n\n\n<li>This depreciation deduction is only allowed the year the property is placed in service.<\/li>\n\n\n\n<li>Even if property qualifies, you may opt out of this provision and use the applicable MACRS depreciation method instead.<\/li>\n<\/ol>\n\n\n\n<p>Vehicles will also have different limits, depending on their type and size. For example, vehicles with a gross vehicle weight of 6,000 pounds or less are limited to <strong>$8,000 of first-year bonus depreciation<\/strong>. The remaining cost is depreciated under special rules, found in IRS publication 946. Combined first-year depreciation (bonus plus regular) is <strong>limited to $20,200<\/strong> for passenger cars (other than heavy SUVs), trucks, and vans.<\/p>\n\n\n\n<p>This IRS table highlights\u00a0<a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-24-13.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">vehicle depreciation limits<\/a>.<a id=\"_msocom_4\"><\/a><\/p>\n\n\n\n<p>Don\u2019t want to navigate the tax nuances of depreciation alone? Get help with your <a href=\"https:\/\/www.blockadvisors.com\/small-business-tax-preparation\/\">small business taxes<\/a> from the team at Block Advisors.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote has-border-color\" style=\"border-color:#14AA40\"><blockquote><p>&#8220;I am a new business owner and this was the first time I did my taxes as such. My tax professional was very informative and positive and she really helps me out as far as giving me the understanding of how taxes for small businesses work and therefore I didn&#8217;t feel so stressed.&#8221;<\/p><cite>&#8211; Leah Hayes, Leah&#8217;s hair studio<\/cite><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-bonus-depreciation-vs-a-section-179-deduction\">Bonus depreciation vs. a Section 179 deduction<\/h2>\n\n\n\n<p>Bonus depreciation and&nbsp;<a href=\"https:\/\/www.blockadvisors.com\/resource-center\/small-business-tax-prep\/section-179-expensing\/\">Section 179<\/a>&nbsp;expensing both allow an immediate deduction, but they do it in different ways.<\/p>\n\n\n\n<p>Bonus depreciation has a couple of advantages:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>It creates a net operating loss (NOL) whereas Section 179 is limited to taxable income.<\/li>\n\n\n\n<li>If the business use percentage of a property falls below 50%, deductions claimed under Section 179 must be recaptured (more on depreciation recapture below) as ordinary income. Whereas those claimed as bonus depreciation don\u2019t have to be recaptured until the property is sold.<\/li>\n<\/ol>\n\n\n\n<p><strong>Note: <\/strong>Some properties qualify for 100% expensing under\u00a0<em><strong>both<\/strong>\u00a0<\/em>Section 179 and bonus depreciation. For more information, read our article on\u00a0<a href=\"https:\/\/www.blockadvisors.com\/resource-center\/small-business-tax-prep\/section-179-deduction-vehicle-list\/\">Section 179 deductions<\/a>\u00a0for vehicles.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-state-tax-treatment\">State tax treatment<\/h2>\n\n\n\n<p>Another important consideration is your state income tax treatment of the depreciable property. It\u2019s common for states to require a smaller depreciation deduction even though you qualify for 100% bonus depreciation or&nbsp;<a href=\"https:\/\/www.blockadvisors.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\">Section 179 expensing<\/a>&nbsp;on your federal tax return. So, if you decide to use 100% bonus depreciation on your federal return, you may have to keep a separate depreciation schedule for state income tax purposes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-about-depreciation-recapture\">What about depreciation recapture?<\/h2>\n\n\n\n<p>Wondering who is subject to bonus depreciation recapture? Any business entity that claimed bonus depreciation may be subject to bonus depreciation recapture.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Get help with bonus depreciation on qualified property<\/h2>\n\n\n\n<p>All these considerations require a careful analysis of your particular financial and tax situation. At Block Advisors, we have the expertise and experience to help you make the decision that\u2019s best for you. Get back to the tasks you enjoy and let us handle your business\u00a0<a href=\"https:\/\/www.blockadvisors.com\/small-business-tax-preparation\/\">taxes<\/a>,\u00a0<a href=\"https:\/\/www.blockadvisors.com\/small-business-bookkeeping-services\/\">bookkeeping<\/a>, and\u00a0<a href=\"https:\/\/www.blockadvisors.com\/small-business-payroll-services\/\">payroll<\/a>. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.blockadvisors.com\/find-a-pro\/\">Make an appointment<\/a>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><a href=\"www.blockadvisors.com\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"256\" src=\"https:\/\/www.blockadvisors.com\/resource-center\/wp-content\/uploads\/2024\/09\/Block-Advisors_Primary_RGB-1024x256.png\" alt=\"Block Advisors Built by H&amp;R Block\" class=\"wp-image-8072\" style=\"width:250px\"\/><\/a><\/figure>\n<\/div>\n\n\n<p><em>This article is for informational purposes only. The content may not constitute the most up-to-date information and should not be construed as legal advice.&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways You may know that depreciation lets you spread out the cost of certain fixed assets over time. But\u2026<\/p>\n","protected":false},"author":1,"featured_media":8705,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1171,22],"tags":[],"class_list":["post-2710","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-small-business-tax-prep","category-tax-reform"],"acf":[],"yoast_head":"<title>How Does Bonus Depreciation Work? | Block Advisors<\/title>\n<meta name=\"description\" content=\"Learn about taking a bonus depreciation deduction for certain assets and see if this method could work for your small business with Block Advisors.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bonus depreciation: Deducting eligible property and business costs\" \/>\n<meta property=\"og:description\" content=\"Learn about taking a bonus depreciation deduction for certain assets and see if this method could work for your small business with Block Advisors.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\" \/>\n<meta property=\"og:site_name\" content=\"Block Advisors\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-01T21:59:08+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-02T16:18:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Block Advisors\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Block Advisors\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\"},\"author\":{\"name\":\"Block Advisors\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/person\/9e395583ef85baefd555557c6bd94ed9\"},\"headline\":\"Bonus depreciation: Deducting eligible property and business costs\",\"datePublished\":\"2025-12-01T21:59:08+00:00\",\"dateModified\":\"2025-12-02T16:18:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\"},\"wordCount\":990,\"publisher\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#organization\"},\"image\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png\",\"articleSection\":[\"Small Business Tax Prep\",\"Tax Reform\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\",\"url\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\",\"name\":\"How Does Bonus Depreciation Work? | Block Advisors\",\"isPartOf\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png\",\"datePublished\":\"2025-12-01T21:59:08+00:00\",\"dateModified\":\"2025-12-02T16:18:42+00:00\",\"description\":\"Learn about taking a bonus depreciation deduction for certain assets and see if this method could work for your small business with Block Advisors.\",\"breadcrumb\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage\",\"url\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png\",\"contentUrl\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png\",\"width\":1200,\"height\":628,\"caption\":\"A small business owner works in front of company equipment that may be eligible for bonus depreciation.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bonus depreciation: Deducting eligible property and business costs\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#website\",\"url\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/\",\"name\":\"Block Advisors\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#organization\",\"name\":\"Block Advisors Tax Preparation and Planning Advice\",\"url\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/logo\/image\/\",\"url\":\"\/wp-content\/uploads\/2020\/12\/schema-logo.png\",\"contentUrl\":\"\/wp-content\/uploads\/2020\/12\/schema-logo.png\",\"width\":281,\"height\":79,\"caption\":\"Block Advisors Tax Preparation and Planning Advice\"},\"image\":{\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/person\/9e395583ef85baefd555557c6bd94ed9\",\"name\":\"Block Advisors\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/43dec3f271c4637a2b74ecb2043bc88bb208fa84468cac05239b7530aeaea351?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/43dec3f271c4637a2b74ecb2043bc88bb208fa84468cac05239b7530aeaea351?s=96&d=mm&r=g\",\"caption\":\"Block Advisors\"}}]}<\/script>","yoast_head_json":{"title":"How Does Bonus Depreciation Work? | Block Advisors","description":"Learn about taking a bonus depreciation deduction for certain assets and see if this method could work for your small business with Block Advisors.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/","og_locale":"en_US","og_type":"article","og_title":"Bonus depreciation: Deducting eligible property and business costs","og_description":"Learn about taking a bonus depreciation deduction for certain assets and see if this method could work for your small business with Block Advisors.","og_url":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/","og_site_name":"Block Advisors","article_published_time":"2025-12-01T21:59:08+00:00","article_modified_time":"2025-12-02T16:18:42+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png","type":"image\/png"}],"author":"Block Advisors","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Block Advisors","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#article","isPartOf":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/"},"author":{"name":"Block Advisors","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/person\/9e395583ef85baefd555557c6bd94ed9"},"headline":"Bonus depreciation: Deducting eligible property and business costs","datePublished":"2025-12-01T21:59:08+00:00","dateModified":"2025-12-02T16:18:42+00:00","mainEntityOfPage":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/"},"wordCount":990,"publisher":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#organization"},"image":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage"},"thumbnailUrl":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png","articleSection":["Small Business Tax Prep","Tax Reform"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/","url":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/","name":"How Does Bonus Depreciation Work? | Block Advisors","isPartOf":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#website"},"primaryImageOfPage":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage"},"image":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage"},"thumbnailUrl":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png","datePublished":"2025-12-01T21:59:08+00:00","dateModified":"2025-12-02T16:18:42+00:00","description":"Learn about taking a bonus depreciation deduction for certain assets and see if this method could work for your small business with Block Advisors.","breadcrumb":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#primaryimage","url":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png","contentUrl":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-content\/uploads\/2025\/12\/Bonus-Depreciation-Feature-12.1.25.png","width":1200,"height":628,"caption":"A small business owner works in front of company equipment that may be eligible for bonus depreciation."},{"@type":"BreadcrumbList","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/small-business-tax-prep\/tax-reform-and-bonus-depreciation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/"},{"@type":"ListItem","position":2,"name":"Bonus depreciation: Deducting eligible property and business costs"}]},{"@type":"WebSite","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#website","url":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/","name":"Block Advisors","description":"","publisher":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#organization","name":"Block Advisors Tax Preparation and Planning Advice","url":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/logo\/image\/","url":"\/wp-content\/uploads\/2020\/12\/schema-logo.png","contentUrl":"\/wp-content\/uploads\/2020\/12\/schema-logo.png","width":281,"height":79,"caption":"Block Advisors Tax Preparation and Planning Advice"},"image":{"@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/person\/9e395583ef85baefd555557c6bd94ed9","name":"Block Advisors","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/43dec3f271c4637a2b74ecb2043bc88bb208fa84468cac05239b7530aeaea351?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/43dec3f271c4637a2b74ecb2043bc88bb208fa84468cac05239b7530aeaea351?s=96&d=mm&r=g","caption":"Block Advisors"}}]}},"_links":{"self":[{"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/posts\/2710","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/comments?post=2710"}],"version-history":[{"count":0,"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/posts\/2710\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/media\/8705"}],"wp:attachment":[{"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/media?parent=2710"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/categories?post=2710"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hrbscaletest.hrblock.com\/resource-center\/wp-json\/wp\/v2\/tags?post=2710"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}