Yes you can still expense purchases under $2500 in 2025. The OBBBA impacts several business write-offs. It permanently restores 100% bonus depreciation for qualified property placed in service after January 19, 2025, allowing immediate expensing. Changes also affect the Qualified Business Income (QBI) Deduction, Section 179 Expensing, and immediate expensing for domestic Research & Experimental (R&E) Costs.