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"The One Big Beautiful Bill (OBBB), signed into law on July 4, 2025 ...
Yet, one of the OBBB’s most powerful pro-growth reforms has gone largely unnoticed: permanent immediate expensing for new equipment investment. ... this change is a critically important step on the long path toward fundamental tax reform.
Permanent immediate expensing allows businesses to deduct the full cost of equipment purchases in the year of investment, rather than spreading the deductions over multiple years. Given the time value of money, it is better to deduct the full cost of a new investment today, as opposed to deducting that investment in smaller increments over multiple years. ...
Temporary expensing has been enacted periodically over the past two decades, sparking short-term investment surges. ...
However, these surges generally reflected businesses shifting the timing, not the total amount, of their investments. Moreover, the on-and-off nature of temporary expensing causes businesses to incur additional costs, as they ..."
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