CRITICAL: Do not publish without fixing the bonus depreciation rates. The article currently states 2026 is 40%, but under current federal law (Tax Cuts and Jobs Act without subsequent amendment), the rate for 2026 should be 20%. The phase-down schedule should read:

• 2022: 100%
• 2023: 80%
• 2024: 60%
• 2025: 40%
• 2026: 20%
• 2027: 0%

All worked examples must be recalculated with the 20% rate for 2026. Example 1 would yield: $150,000 x 0.20 = $30,000 bonus (not $60,000). Total 2026 deduction would be $30,000 + $12,861 = $42,861 (not $72,861). This changes the tax savings figure from $26,958 to approximately $15,858.

Similarly, Example 2 would yield: $380,000 x 0.20 = $76,000 bonus (not $152,000). Total deduction would be $100,000 + $76,000 + $45,600 = $221,600 (not $297,600). Tax savings would be approximately $46,536 (not $62,496).

The title must also be corrected to '2026 Is 20%' unless the article intends to discuss a specific legislative proposal or recent change, in which case that must be explicitly stated and sourced.

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Additionally, add a prominent disclaimer before the worked examples alerting readers that specific dollar amounts depend on tax rates, state conformity, and other factors, and recommending professional review before filing.