Section 179 Phase Out 2025. However, under currently enacted law, bonus depreciation is phasing out, having reduced to. For tax years beginning in 2025, the same deduction will max out at $1.25 million and begin to phase out when 2025 qualified asset additions exceed $3.13 million.

The small business jobs act would raise the maximum amount of investment eligible for section 179 expensing to $2.5 million and the point at which the policy’s benefits phase out to $4 million, expanding the policy on a. However, under currently enacted law, bonus depreciation is phasing out, having reduced to.