when does bonus depreciation expire
Bonus Depreciation and 179 Deductions Set to Expire. If you have been trying to decide whether or not to buy a new piece of dental equipment or build out a space in your office, now may be the time. Rules for bonus depreciation and the section 179 deduction are set to expire or change after December 31st 2013. Bonus Depreciation. A business owner can write off up to 50% of the cost of most new equipment and âqualifiedâ leasehold improvements in one year using bonus depreciation.