Big News for Contractors: Depreciation Rules Just Changed
Construction businesses making equipment investments in 2025 face new tax opportunities — and new pitfalls.
The One Big Beautiful Bill Act (OBBBA):
✅ Permanently reinstates 100% bonus depreciation (for property placed in service after Jan. 19, 2025).
✅ Increases Section 179 expensing limits to $2.5M with a $4M phase-out.
⚠️ Some states don’t conform with federal rules — meaning the benefits may vary.
These changes can mean significant tax savings, but they also require careful planning to maximize impact.
💡 If you’re considering a major equipment purchase in 2025, now is the time to evaluate your strategy.
👉 Contact our Construction Industry Services team to learn how to take full advantage of these new rules.