100 Percent Bonus Depreciation Is Not New, but Permanence for It Is 

Bonus Depreciation Percentage by Year, 2000-2027

Note: some policy changes took place midyear; the graph shows the policy status for investment undertaken July 1.
Source: H.R. 1, One Big Beautiful Bill Act; Erica York, Huaqun Li, Daniel Bunn, Garrett Watson, and Cody Kallen, “The Economic, Revenue, and Distributional Effects of Permanent 100 Percent Bonus Depreciation,” Tax Foundation, Aug. 30, 2022.
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