Tax Break Expansion for Business Owners Could Spur Equipment Investments
The recently passed 'One Big Beautiful Bill' has permanently restored 100% bonus depreciation for qualified business assets, reversing what had been a scheduled phaseout. This allows immediate expensing of equipment, vehicles, and property improvements that previously required multi-year depreciation schedules.
This legislative shift comes as the provision was set to decline to 40% deductibility in 2025 before complete elimination. The restoration creates immediate tax planning opportunities for fiscal year 2025, particularly for capital-intensive industries that rely on equipment financing.
While the measure contains no direct cryptocurrency provisions, the enhanced depreciation rules may indirectly benefit blockchain infrastructure firms and mining operations requiring specialized hardware. The change aligns with broader pro-business tax policies that could improve cash flows for tech-forward enterprises.