WASHINGTON, D.C. — April 21, 2026 — The Plastics Industry Association (PLASTICS) Chief Economist, Dr. Perc Pineda, today released a new economic analysis examining how the permanent restoration of 100% bonus depreciation under the One Big Beautiful Bill Act is helping manufacturers continue investing despite rising equipment costs driven by tariffs.
Dr. Pineda writes, “Higher tariffs on steel, components, and finished machinery have increased costs and created uncertainty for manufacturers.
“One important mitigating factor: the permanent restoration of 100% bonus depreciation under the 2025 One Big Beautiful Bill Act. This tax provision significantly lowers the after-tax cost of new equipment and gives businesses a strong incentive to invest despite higher upfront price.”
To read the full analysis, Visit:
https://www.plasticsindustry.org/blog/how-100-tax-expensing-shields-u-s-industrial-equipment-investment-from-tariff-pressures/
Posted: April 27, 2026
Source: The Plastics Industry Association (PLASTICS)
