For small and medium manufacturers, every dollar matters. Between labor shortages, rising wages, and customer delivery pressures, the cost of doing nothing can be higher than the cost of investing in automation. Now, thanks to recent changes in U.S. tax law, that decision just got even easier. The One Big Beautiful Bill Act (OBBBA) has permanently reinstated 100% bonus depreciation for qualifying manufacturing equipment acquired after January 19, 2025. And yes, this includes cobot palletizers.