Bonus Depreciation Rates: A 15-Year History for Real Estate Investors (2012-2026)
· 9 min read · Government Legislation
Every bonus depreciation rate from 2002 to 2026, including the OBBBA's restoration of 100% bonus depreciation. With phase-down schedule and policy context.
What This Article Covers
This guide focuses on bonus depreciation rates: a 15-year history for real estate investors (2012-2026) and explains how the strategy applies to real estate investors evaluating accelerated depreciation opportunities.
- Actionable tax planning context for government legislation investors
- Frameworks and decision points that affect first-year deductions
- How this topic connects to engineering-based cost segregation execution
Who Should Read This
This article is written for property owners, sponsors, and tax-aware investors who want practical guidance they can discuss with a CPA before filing.
Estimated length: approximately 1,980 words (9 min read).
Why This Matters in Practice
Depreciation strategy is rarely one-size-fits-all. The details covered in this article help you evaluate timing, reporting posture, and documentation quality so your filing position is both tax-efficient and defensible under audit.
For a full implementation review, compare this topic with related guides and then request a property-specific estimate.