For qualified property acquired and placed in service after September 27, 2017, and before 2023, the Act temporarily increases the additional first-year bonus depreciation percentage from 50% to 100% with the percentages phasing down annually through 2026.  The law extends the bonus depreciation opportunity to qualified used property as well, provided the purchaser had not previously used the property, and the property was not acquired from a related party.  Given the availability of an immediate deduction on used assets, buyers and sellers may want to explore the possibility of mutually beneficial means to structure transactions as asset deals.