The best kind of news in M&A is the kind that rewrites the math, and the One Big Beautiful Bill Act just did exactly that. With 100% bonus depreciation now permanent, buyers can immediately expense the full cost of qualifying assets instead of spreading deductions over years. That means more cash flow on day one — and a chance to get Uncle Sam to quietly co-finance your next deal.
And while that’s great for the headlines, the real opportunity sits in how you structure the transaction. The IT sector is full of asset-heavy deals — data centers, hardware, software licenses — all of which now qualify for immediate write-offs when the deal is structured correctly. The difference between treating a deal as a stock purchase versus an asset purchase can mean millions in tax value, and it’s not the kind of detail you want to leave to a closing checklist.
The new rules under the OBBBA reward precision. A smart purchase price allocation, a well-timed closing date, and a clear understanding of what qualifies can turn tax law into a competitive edge.
This isn’t about way more than accounting — it’s straight up leverage. When your post-deal cash flow improves, so does your ability to reinvest, pay down debt, and compete on valuation.
That’s why we broke it all down in our new whitepaper, “Maximizing 100% Bonus Depreciation in IT M&A Deals.” It explains exactly how IT buyers can structure deals to capture every dollar of tax value available under the new law — and where the biggest traps still sit.
Download the full report to see:
- How to structure for asset-level tax benefits under OBBBA
- What property qualifies (and what doesn’t)
- How bonus depreciation stacks against Section 179 expensing
- The cash flow math behind real IT M&A examples
- Practical steps to coordinate legal, tax, and valuation strategies
The rules have changed — and for buyers who understand them, so has the upside.
