In 2023 the 100% Bonus Depreciation ends, it will be 80% in 2023 and decrease 20% each year thereafter. Don’t worry for small business section 179 deductions still exist and you can claim approximately $1 million of 179 property per year. However, for large companies with huge Capital Expenditure their tax liability will start increasing (I bet Amazon had huge amounts of Bonus Depreciation reducing their tax liability, now their tax liability will probably start increasing.)