Permanently restores the ability for businesses to include depreciation, amortization, and depletion when applying the business interest limitation and updates the Section 179 expensing dollar limits and inflation‑adjustment year. Both changes apply to tax years beginning after December 31, 2024 (for Section 179, to property placed in service in those taxable years). Note: one of the new dollar amounts in the text is shown as ",500,000" (appears to be a typographical omission) while the other amount is $4,000,000, and the inflation base year for the Section 179 amounts is changed to 2025.