10/23/2026
100% Bonus Depreciation is permanently back under the OBBBA. π
The federal phase-out schedule has been eliminated. Commercial real estate acquisitions and qualifying capital improvements placed in service after January 19, 2025, are once again eligible for β‘οΈ 100% immediate first-year expensing.
For high-net-worth investors and commercial property owners, this fundamentally shifts cash flow modeling:
ποΈ No Expenditure Caps: Unlike Section 179, 100% Bonus Depreciation has no dollar ceiling or net income limit.
β‘ Cost Segregation Multiplier: Reclassifying 15%-25% of a building's purchase price into 5-, 7-, or 15-year assets yields massive year-one tax deductions.
π Capital Velocity: Shielding taxable income preserves liquid equity to reinvest into high-yielding opportunities or portfolio debt reduction.
The Strategyβ: Maximizing this benefit requires precise engineering classifications and proper entity structuring to navigate basis-to-passive-loss rules before filing.
Are your commercial assets structured to capture 100% expensing this year?
Contact RevX Wealth Management / 1031 Exchange today!
π 610-232-0011 | π RevXWealth.com