OBBB Strategy: How to Instantly Deduct More Office Purchases Under the New De Minimis Safe Harbor Rule

The One Big Beautiful Bill didn’t just overhaul big-ticket items like bonus depreciation and QSBS — it also quietly upgraded one of the most powerful small-business deduction tools: the de minimis safe harbor under Reg. §1.263(a)-1(f).

What Changed?

The de minimis safe harbor threshold — the rule that lets you expense small purchases upfront instead of capitalizing them — is now indexed for inflation starting in 2025.

  • Old Rule (unchanged):

    • $2,500 per item (if you don’t have audited financials)

    • $5,000 per item (if you do)

  • New Enhancement:

    • Starting in 2025, these thresholds will automatically adjust upward each year for inflation (starting with 2026 returns).

Why It Matters

Under the old rule, a $3,000 office printer would have to be capitalized and depreciated over 5 years (unless you met the $5,000 audit threshold).

Now? You’ll be able to expense more purchases instantly — without the paperwork or depreciation schedules.

That means:

  • Laptops

  • Monitors & tablets

  • Office furniture

  • Specialized equipment for trades, clinics, salons, etc.

  • Internal-use software under $X threshold (pending guidance)

…can all qualify as immediate deductions.

Who Should Use This?

  • Startups buying lots of tech gear

  • Service businesses upgrading tools or software

  • Real estate professionals buying staging, signage, or equipment

  • Retailers & salons doing frequent small improvements

  • Construction contractors purchasing tools or admin tech

Strategic Angle: “Don’t Miss the Easy Deductions”

Most small businesses already spend thousands on qualified items — but many either:

  • Miss the safe harbor election

  • Or don’t have a clear accounting policy in place

To use the safe harbor, you must:

  1. Have a consistent written accounting policy in place at the beginning of the year

  2. Elect the safe harbor annually on your tax return (no formal IRS approval required)

Example: How It Works

Let’s say your business buys:

  • $2,700 laptop

  • $2,200 client seating setup

  • $1,850 camera for marketing videos

In total: $6,750

With the indexed de minimis threshold, you deduct the full $6,750 immediately — no depreciation, no Form 4562 hassle. Just clean, easy deductions that reduce your taxable income right now.