{"id":935,"date":"2025-04-07T19:41:59","date_gmt":"2025-04-07T19:41:59","guid":{"rendered":"https:\/\/www.westevens.com\/blog\/?p=935"},"modified":"2025-04-07T19:47:08","modified_gmt":"2025-04-07T19:47:08","slug":"section-179-vs-bonus-depreciation-2025","status":"publish","type":"post","link":"https:\/\/www.westevens.com\/blog\/section-179-vs-bonus-depreciation-2025\/","title":{"rendered":"Section 179 vs. Bonus Depreciation: Optimize Your 2025 Equipment Purchases"},"content":{"rendered":"<p>Bought new equipment or vehicles in 2025? Don&#8217;t leave money on the table!<\/p>\n<p>As we move through Q2 of 2025, it&#8217;s an opportune time to assess your equipment and vehicle acquisitions to ensure you&#8217;re leveraging the most effective tax depreciation strategies.<\/p>\n<p class=\"\" data-start=\"553\" data-end=\"576\"><strong data-start=\"553\" data-end=\"576\">Key Considerations:<\/strong><\/p>\n<p class=\"\" data-start=\"578\" data-end=\"796\">If you&#8217;ve recently purchased or are planning to acquire assets such as construction vehicles, heavy machinery, or computer equipment, it&#8217;s crucial to decide between <strong data-start=\"743\" data-end=\"768\">Section 179 expensing<\/strong> and <strong data-start=\"773\" data-end=\"795\">bonus depreciation<\/strong>.<\/p>\n<ul>\n<li data-start=\"800\" data-end=\"997\"><strong data-start=\"800\" data-end=\"815\">Section 179<\/strong> allows for <strong data-start=\"827\" data-end=\"886\">100% expensing of qualifying assets up to $1.25 million<\/strong> in 2025, with a phase-out beginning at $3.13 million in total purchases.<\/li>\n<li data-start=\"800\" data-end=\"997\"><strong data-start=\"1001\" data-end=\"1023\">Bonus depreciation<\/strong> permits a <strong data-start=\"1034\" data-end=\"1061\">40% immediate write-off<\/strong> for eligible assets placed in service during 2025.<\/li>\n<\/ul>\n<p class=\"\" data-start=\"1152\" data-end=\"1173\"><strong data-start=\"1152\" data-end=\"1173\">Why This Matters:<\/strong><\/p>\n<p class=\"\" data-start=\"1175\" data-end=\"1317\">Accelerating depreciation can significantly reduce your taxable income for 2025, thereby freeing up capital for other projects or investments.<\/p>\n<p class=\"\" data-start=\"1319\" data-end=\"1339\"><strong data-start=\"1319\" data-end=\"1339\">Important Notes:<\/strong><\/p>\n<ul>\n<li data-start=\"1343\" data-end=\"1455\">Maintain detailed records of all assets placed in service, including dates, costs, and business use percentages.<\/li>\n<li data-start=\"1343\" data-end=\"1455\">Be aware that <strong data-start=\"1473\" data-end=\"1540\">some states may not fully conform to federal depreciation rules<\/strong>, which could affect your deductions.<\/li>\n<\/ul>\n<p class=\"\" data-start=\"1579\" data-end=\"1728\">Consult with your CPA to project your taxable income and determine the method that maximizes your write-offs without exceeding the applicable limits.<\/p>\n<p class=\"\" data-start=\"1730\" data-end=\"1824\">Feel free to reach out if you&#8217;d like to discuss this further or need assistance from our team.<br \/>\n<strong>Call us at (402) 932-8815 or complete our <a href=\"https:\/\/www.westevens.com\/consultation-code.htm\">consultation form here.<\/a><\/strong><\/p>\n<p>Sincerely,<br \/>\nW. E. Stevens, P.C.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bought new equipment or vehicles in 2025? Don&#8217;t leave money on the table! As we move through Q2 of 2025, it&#8217;s an opportune time to assess your equipment and vehicle acquisitions to ensure you&#8217;re leveraging the most effective<\/p>\n","protected":false},"author":2,"featured_media":936,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[10,12,13],"tags":[64,5,36,89,7,22,3,24,87,86,88,23,16,4],"_links":{"self":[{"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/posts\/935"}],"collection":[{"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/comments?post=935"}],"version-history":[{"count":4,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/posts\/935\/revisions"}],"predecessor-version":[{"id":940,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/posts\/935\/revisions\/940"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/media\/936"}],"wp:attachment":[{"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/media?parent=935"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/categories?post=935"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.westevens.com\/blog\/wp-json\/wp\/v2\/tags?post=935"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}