Increases the dollar limits and adjusts the inflation‑adjustment wording for Section 179 expensing so businesses can immediately deduct larger amounts for qualifying depreciable property. The change applies to property placed in service in taxable years beginning after December 31, 2025, allowing firms to accelerate deductions and lower taxable income in those years.

This is a technical change to the tax code that mainly affects businesses that buy equipment, machinery, and certain improvements, and it will influence tax planning, cash flow, and federal revenue timing for the affected years.