Beyond the Exit
The Return of 100% Bonus Depreciation: A Timely Boost for Business Owners
One of longtime clients and top entrepreneurs in Boise reminded me recently: The recently passed “One Big Beautiful Bill” reinstates 100% bonus depreciation for qualifying assets acquired and placed in service after January 19, 2025.
What’s New
Businesses can once again fully expense eligible equipment, machinery, and certain interior improvements in the year they’re placed in service — reversing the prior phase-out that had reduced deductions to 40%.
Why It Matters
For many privately held companies, this change offers a welcome opportunity to:
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Improve near-term cash flow and tax efficiency.
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Reinvest in operations or growth initiatives.
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Strengthen margins ahead of a potential liquidity or succession event.
A Coordinated Approach
Bonus depreciation rules can be complex and timing-sensitive. Business owners should work closely with their CPA and exit-planning advisors to determine how these changes may affect their individual strategy.
Our role is to help align the liquidity and wealth-management side — ensuring that when value is unlocked, it’s effectively managed and invested for the next chapter.
Our Perspective
At Dalton Bahney Treinen & Powers Private Wealth Management, our focus is helping business owners navigate each stage of their financial journey — from building enterprise value to managing liquidity after a sale.
We collaborate with leading tax and legal professionals to ensure your wealth strategy reflects both current policy changes and your long-term goals.
If you’re evaluating capital investments or preparing for a future transition, our team can help you build a plan that turns today’s opportunities into tomorrow’s financial freedom.