Bonus Depreciation Is Back | Quick Tax Tip

Key changes to Sections 168 and 179 offer fresh opportunities for strategic deductions.

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Quick Tax Tip
With Art Werner
CPE Today

In the latest Quick Tax Tip episode, tax expert Art Werner dives into one of the most talked-about provisions in the new tax bill: the restoration of 100% bonus depreciation.

“Under the Tax Cuts and Jobs Act, bonus depreciation started to phase down from 100% to zero,” Werner explains. “For 2025, it was set at 40%. But this new bill retroactively restores 100% bonus depreciation — starting Jan. 20, 2025 — and keeps it that way through the end of 2029.”

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That January date, Werner notes, is significant: “It happens to be Inauguration Day. So it seems the new administration is ushering in a new era for business expensing.”

The move reverses years of gradual cutbacks and offers businesses renewed incentive to invest in equipment and property. According to Werner, this means tax practitioners can breathe easier — at least for now.

Posted on November 5, 2025

Art Werner

About the Author

Arthur Joseph Werner, JD, MS (Taxation), is the president and founder of the professional education firm Werner-Rocca Seminars Ltd.

Werner’s lecture topic specialties include business, tax, financial and estate planning for high-net-worth individuals.

Werner lectures extensively in the areas of Estate Planning, Financial Planning, and Estate and Gift Taxation to Certified Public Accountants and Financial Planners, and has presented well in excess of 3000 eight-hour seminars over the past 25, years as well as numerous webinars and video presentations. He has been rated as having the highest speaker knowledge in his home state of Pennsylvania by the Pennsylvania Institute of CPAs, was awarded the AICPA Outstanding Discussion Leader Award in the State of Nevada, the Florida Institute of CPAs Outstanding Discussion Leader Award, and the South Carolina Association of CPAs Outstanding Discussion Leader Award.

In addition, he is a former adjunct professor of taxation in the Master of Science in Taxation program at The Philadelphia University. Werner received his B.S. in Accounting and his M.S. in Taxation from Widener University. He holds a J.D. in Law from the Delaware Law School.

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