2025 Bonus Depreciation Rates 2025. For vehicles under 6,000 pounds in the tax year 2023, section 179 allows for a maximum deduction of $12,200 and bonus depreciation allows for a maximum of. The bill delays the beginning of the phaseout of 100% bonus depreciation from 2023 to 2026.
Under the new proposed rules, if a taxpayer itself manufactures, constructs, or produces property for use in its trade or business or for its production of income, the additional first. Phase down of special depreciation allowance.
