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Press Release

The Big Beautiful Bill Act 2025: Investment Incentives for Machinery Purchases

September 19, 2025

The One Big Beautiful Bill Act (2025) introduced powerful new incentives to encourage U.S. businesses to invest in capital equipment such as mixers, blenders, and other process machinery. Here’s how your purchase may qualify:

  • 100% Equipment Expensing – Deduct the full cost of qualifying machinery in the year it’s placed into service.
  • Section 179 Expensing – For 2025, businesses can deduct up to $3.5 million of qualifying equipment costs (phase-out starting at $5 million).
  • Bonus Depreciation (Permanent) – Accelerated depreciation for assets that do not qualify under Section 179 limits.
  • Advanced Manufacturing Investment Credit – Up to 35% credit for eligible U.S.- made advanced manufacturing equipment and facilities placed in service after 2025.
  • R&D Expense Deduction – Immediate deduction of equipment costs tied to research, product development, or process improvements.
  • Opportunity Zone Advantage – Additional benefits for businesses located in designated Opportunity Zones.

These provisions can improve cash flow, reduce tax liability, and accelerate ROI on your capital equipment purchases. We encourage you to consult with your accounting department to determine how these incentives may apply.


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