Congress Put Millions Back on the Table.
The Clock is Ticking.
As of January 20, 2025, 100% bonus depreciation is back. Every qualifying component identified in a cost segregation study can be deducted in full in the year placed in service. Not over five years. Not over fifteen. Now.
This Is the Best Bonus Depreciation Environment in a Generation.
Bonus depreciation was introduced at 100% in 2017, then phased down year by year — 80%, 60%, 40%, 20%. The One Big Beautiful Bill Act (OBBBA) renewed it to 100% effective January 20, 2025. The investors who act while the rate is 100% capture the full benefit permanently. The deduction you take this year is yours — regardless of what the rate becomes later.
100% — Introduced
TCJA established 100% bonus depreciation for qualifying property placed in service between Sept. 27, 2017 - December 22, 2022.
80% → 60% → 40% → 20%
Phased down year by year under the TCJA sunset schedule. Investors who waited lost the full benefit permanently.
100% — Fully Restored
Effective January 20, 2025: 100% bonus depreciation reinstated. Every qualifying 5-year and 15-year component fully deductible in year one.
The Same Building. Three Completely Different Tax Outcomes.
On a $2,000,000 commercial building where a cost segregation study identifies $400,000 in 5-year and 15-year property, here is what the difference looks like for an investor in the 37% bracket.
Year-1 deduction: $51,282 — Tax savings: $18,974
Year-1 deduction: $80,000 — Tax savings: $29,600
Year-1 deduction: $400,000 — Tax savings: $148,000
Bonus Depreciation Does Nothing Without Reclassification First.
Your building is classified as 39-year property by default. Bonus depreciation only applies to property with a recovery period of 20 years or less. Without a cost segregation study to reclassify components, you have nothing to apply bonus depreciation to. The study creates the opportunity. The bonus rate maximizes it.
Cost Segregation Study
Our analysts identify and document every 5-year and 15-year component in your building using IRS Approaches 1 and 2.
Reclassification Documented
Every qualifying component moves from 39-year to 5-year or 15-year with individual cost basis and source citation.
100% Bonus Applied
Your CPA applies the 100% bonus depreciation election. The entire reclassified amount is deducted in year one.
Unlimited Audit Defense
Every study includes unlimited audit defense — no caps, no time limits, no additional charge. 125+ audits. Zero losses.
The Best Depreciation Window in a Generation. Your Building. This Year.
Free analysis. 24-hour response. All 50 states. Properties at $250,000 and above. If we cannot find more in deductions than our fee — you owe us nothing.