Bottom Line Up Front: The One Big Beautiful Bill Act’s expansion of Section 179 from $1M to $2.5M, combined with new multi-entity provisions and permanent 100% bonus depreciation, represents the most significant equipment finance opportunity in decades. S corporations can now access up to $2.5M per entity independently, while permanent bonus depreciation eliminates sunset uncertainty. Equipment financiers must act quickly to capitalize on these changes while managing compliance and customer qualification risks.

The expanded Section 179 expensing limits, effective for property placed in service after December 31, 2024, create immediate opportunities for equipment financiers. Combined with the restoration of permanent 100% bonus depreciation and new Qualified Production Property provisions, these changes fundamentally alter the economics of equipment acquisition for businesses across multiple sectors.