The passage of the One Big Beautiful Bill Act (OBBB) in July 2025 has significantly expanded Section 179 deduction limits and clarified multi-entity applications, creating unprecedented opportunities for equipment financiers and their clients. With the maximum deduction increasing to $2.5 million in 2025 and the phase-out threshold rising to $4 million, businesses—particularly those in capital-intensive industries like energy—now have powerful new tools for immediate equipment expensing.

Understanding the Multi-Entity Framework