2025 Bonus Depreciation Rate Today. Through our expert lens, we embark on a comprehensive exploration of bonus depreciation in 2025, aiming to demystify its existence, alterations, eligibility criteria, and its overall. Extension of 100% bonus depreciation.
In 2025, the bonus depreciation rate will drop to 60%, falling by 20% per year thereafter until it is completely phased out in 2027. The bill includes 100% bonus depreciation, allows for immediate research and development expensing and expands the child tax credit.