{"description":"IRC \u00a7168(k) bonus depreciation rates by acquisition year, post-OBBBA. The 2025 entry is bimodal \u2014 see obbba_inflection_date / pre_obbba_2025_rate.","license":"CC-BY-4.0","obbba_inflection_date":"2025-01-19","pre_obbba_2025_rate":0.4,"publisher":{"brand":"TaxProtestTx","name":"Nought Labs LLC","url":"https://taxprotesttx.com"},"rates":[{"note":"TCJA full bonus","rate":1.0,"year":2017},{"note":"TCJA full bonus","rate":1.0,"year":2018},{"note":"TCJA full bonus","rate":1.0,"year":2019},{"note":"TCJA full bonus","rate":1.0,"year":2020},{"note":"TCJA full bonus","rate":1.0,"year":2021},{"note":"TCJA full bonus","rate":1.0,"year":2022},{"note":"TCJA phase-down (unchanged by OBBBA)","rate":0.8,"year":2023},{"note":"TCJA phase-down (unchanged by OBBBA)","rate":0.6,"year":2024},{"note":"Post-OBBBA permanent 100%","rate":1.0,"year":2025},{"note":"Post-OBBBA permanent 100%","rate":1.0,"year":2026},{"note":"Post-OBBBA permanent 100%","rate":1.0,"year":2027},{"note":"Post-OBBBA permanent 100%","rate":1.0,"year":2028},{"note":"Post-OBBBA permanent 100%","rate":1.0,"year":2029},{"note":"Post-OBBBA permanent 100%","rate":1.0,"year":2030}],"sources":["IRC \u00a7168(k) as amended by OBBBA \u00a770301 (Pub. L. 119-21, signed Jul 4 2025)","IRS Notice 2026-11"],"title":"OBBBA Bonus Depreciation Rate Table 2017-2030"}