Whether a new fence qualifies for bonus depreciation depends on various factors. Bonus depreciation is a tax incentive that allows businesses to deduct a certain percentage of eligible property costs in the year it is placed in service. To qualify for bonus depreciation, the fence must meet certain requirements set by tax laws and regulations. For example, it must be new and acquired after September 27, 2017 (under current U.S. tax law). Additionally, the fence should generally have a depreciable life of 20 years or less to qualify for this accelerated deduction. However, it is essential to consult with a tax professional or review specific tax rules for accurate information based on your jurisdiction.