As 2011 draws to a close, so do opportunities for farmers to take advantage of certain provisions of the federal tax code.... "The ability for bonus depreciation is changing, so if you're looking to make capital expenditures, this is the year to do it," ... "You can depreciate 100 percent now, it will go to 50 percent next year, and after that it could go away completely depending on what Congress does." ... The other significant impending change to the federal tax code involves Section 179, which according to Marrison, works somewhat similarly to the bonus depreciation allowance.