The Return of 100% Bonus Depreciation - Now Permanent
In a historic win for commercial real estate investors, the One Big Beautiful Bill Act (OBBBA) has not only restored 100% bonus depreciation, effective January 19, 2025, but has made it permanent for the first time in U.S. history.
For CRE investors, this means one thing: 100% bonus depreciation is now permanent, creating an unprecedented opportunity to maximize tax savings through cost segregation studies.
What Changed
The OBBBA changed everything. For the first time in history, Congress has made 100% bonus depreciation permanent, allowing investors to claim full first-year depreciation indefinitely.
The Bottom Line
The permanent restoration of 100% bonus depreciation is the most significant tax benefit for CRE investors in decades.
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