IRS Notice 2026-11 confirms that 100% bonus depreciation is permanently restored under OBBBA. Learn which property qualifies, acquisition date rules, elections, and planning impacts for businesses.

Bonus depreciation and Section 179 both allow immediate write offs, but the tax results are very different. Learn which works better after OBBBA and how California taxes change the answer.

Discover how the One Big Beautiful Bill Act of 2025 makes key Tax Cuts and Jobs Act provisions permanent. Learn about new deductions for seniors and tipped workers, farmland sale rules, and expanded expensing options for businesses.