Imagine if you could deduct the entire cost of a new commercial property improvement in the very first year. It sounds almost too good to be true, but for United States real estate investors, this is now reality.
The recently enacted One Big Beautiful Bill Act (OBBBA), a comprehensive tax reform bill signed into law in 2025, supercharges investor returns by bringing back 100 percent bonus depreciation on qualifying assets. In plain terms, investors can now deduct 100 percent of qualifying costs in year one, rather than waiting years for those tax benefits to trickle in. Paired with smart cost segregation strategies, it translates into higher real yields on real assets, putting more spendable cash back in investors’ pockets up front.
100 percent bonus depreciatio
