The One Big Beautiful Bill Act permanently restored 100% bonus

depreciation for qualifying assets acquired and placed in service

after January 19, 2025. Pair that with an expanded Section 179

deduction — up to roughly $2.56 million for 2026 — and many businesses

can deduct the full cost of equipment, vehicles, software, and certain

improvements in year one. The catch: timing and "placed in service"

rules matter, and some states don't follow the federal treatment. If

you're planning capital purchases, mapping the deduction strategy

before year-end can meaningfully cut your tax bill and free up cash.

Turn Purchases Into Tax Savings

Planning to buy equipment, vehicles, or software this year?

Highline helps you time the purchase and structure the

deduction so you keep more cash in the business.