Learn about bonus depreciation rates for 2025-2026 and how cost segregation studies can help you maximize tax deductions. The OBBBA permanently restores 100% bonus depreciation.
The One Big Beautiful Bill Act (OBBBA) permanently restored 100% bonus depreciation for all qualifying assets. This means property owners can deduct the full cost of reclassified building components in the first year–making cost segregation more valuable than ever.
With 100% bonus depreciation permanent, there's no longer a phase-down schedule to worry about. Every dollar reclassified through cost segregation from 27.5/39-year property to 5, 7, or 15-year property can be fully deducted in year one.