Especially in Partnership land - the complexities of amending a partnership return are not cheap, and if you have 20 partners that now need to all amend their returns to get their 100% bonus depreciation later, that is a lot of compliance fees just for not wanting to extend.If you just file as is with the 80% rules, you can always amend later if/when it gets bumped to 100%, so that isn't a significant problem, just an extra step.What I would not recommend doing is filing as 80%, and then not bothering to fix it if it goes to 100%. 

I paid less than $800 last year and that included filling an amended 2015 return.  

Also you are able to amend prior years which could help if anything was missed. 

Better to hire someone then to pay for someone to amend possible mistakes or missed strategies later! 

I have even had situations where I had to amend my taxes because the tax person screwed up.

You have to amend your 2023 tax return. 

Is there a way I can go back and amend the return to reflect this?

.)-- Everyone is already talking about amendments to the bill, including the sponsor.

When we onboard folks, we take a look at their last 3 years tax returns for FREE and make amendments if we think we can get them back money, at that point we charge.

Before you do it yourself, pay for a second opinion, sometimes we can amend or file form 3115 to pull savings forward.