Section 179 Bonus Depreciation 2025. Section 179 expense allows the taxpayer (except trusts and estates) an immediate deduction on certain types of depreciable property. Most tangible depreciable business assets.
Combining bonus depreciation with section 179 deductions can offer a comprehensive approach to maximizing tax benefits. Both bonus depreciation and section 179 allow taxpayers to take accelerated deductions on the upfront purchase price for the businessesโ fixed asset additions.