2026 Section 179 & Bonus Depreciation: At a Glance Maximum Deduction: For 2026, the Section 179 expensing limit has increased to $2,560,000. Phase-Out Threshold: The total equipment spending cap before the deduction begins to reduce is $4,090,000. 100% Bonus Depreciation: The OBBBA permanently reinstated 100% bonus depreciation for qualified property acquired after January 19, 2025,…

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