Major Benefits in Cost Segregation Bonus Depreciation and the Big Beautiful Bill

Major Benefits in Cost Segregation Bonus Depreciation and the Big Beautiful Bill, updated 10/10/25, 3:20 AM

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Learn how the One Big Beautiful Bill's permanent 100% bonus depreciation transforms cost segregation into essential tax strategy, with real examples of six-figure first-year savings for commercial property owners.

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Major Benefits in Cost Segregation Bonus
Depreciation and the Big Beautiful Bill
The One Big Beautiful Bill Act (OBBBA) permanently
restores 100% bonus depreciation for property post-
January 19, 2025
Taxpayers can choose 40%
bonus depreciation instead
Cost segregation studies reclassify components for immediate deductions, enhancing
cash flow
Section 179 deduction limits rise to $2.5 million with
a $4 million phaseout in 2025, inflation-indexed
from 2026
Engineering-based studies offer audit-defensible tax
benefits
The act creates unprecedented opportunities for tax planning by combining bonus depreciation and
cost segregation, identifying building components for accelerated depreciation.

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