Reclaiming Capital: What the Permanent 100% Bonus Depreciation Restoration Means for Industry Leaders
Recent federal tax legislation—specifically the One Big Beautiful Bill Act (OBBBA)—has fundamentally transformed capital expenditure strategy for American enterprises. By permanently restoring 100% Bonus Depreciation for qualifying properties and introducing specialized incentives like the Qualified Production Property (QPP) provision, the federal government has handed asset-heavy industries a powerful mechanism to unlock immediate cash flow.
















