07/06/2025
One of the biggest wins in this legislation?
100% Bonus Depreciation is officially back for properties placed in service after January 19 2025
But here’s the catch, It’s only good through December 31, 2029.
What This Means:
If you improve a building — HVAC, lighting, buildouts, signage, flooring, etc. — you no longer have to depreciate that cost over 15 or 39 years.
You get to write it off in year one.
So if You spend $200,000 on improvements…
You get a $200,000 deduction that same year!!!
This is a deliberate incentive built into the tax code to stimulate investment.
Why It Matters:
CRE deals are all about cash flow, tax efficiency, and timing.
Bringing back 100% bonus depreciation means:
Better after-tax returns
More aggressive cost segregation strategies
Smarter timing for purchases, renovations, and closings
Even if you’re not doing massive renovations, the impact on your numbers — especially in the first year — can be game-changing.
But again — it ends after 2029, unless extended by Congress. That gives you just under five years to use it.
