{"id":4979,"date":"2025-08-06T06:56:46","date_gmt":"2025-08-06T11:56:46","guid":{"rendered":"https:\/\/www.mgocpa.com\/?post_type=perspective&#038;p=4979"},"modified":"2025-09-19T13:42:11","modified_gmt":"2025-09-19T17:42:11","slug":"new-bonus-depreciation-rules-real-estate","status":"publish","type":"perspective","link":"https:\/\/www.mgocpa.com\/perspective\/new-bonus-depreciation-rules-real-estate\/","title":{"rendered":"What New Bonus Depreciation Rules Mean for Real Estate Investors"},"content":{"rendered":"\n<p><strong>Key Takeaways:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The new tax law permanently restores 100% bonus depreciation for qualified property placed in service after January 19, 2025.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>This change allows you to fully deduct eligible improvement costs upfront \u2014 improving cash flow and long-term planning.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Real estate investors should watch for state-level differences and consider cost segregation studies to maximize the benefit.<\/li>\n<\/ul>\n\n\n\n<p>&#8212;<\/p>\n\n\n\n<p>On July 4, President Donald Trump signed the <a href=\"https:\/\/www.mgocpa.com\/perspective\/republicans-complete-sweeping-reconciliation-bill\/\" target=\"_blank\" rel=\"noreferrer noopener\">One Big Beautiful Bill Act<\/a> into law. Among the sweeping tax and spending provisions, one key change stands out for real estate investors: the return of 100% bonus depreciation.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.mgocpa.com\/perspective\/bonus-depreciation-real-estate-investors\/\" target=\"_blank\" rel=\"noreferrer noopener\">Bonus depreciation<\/a> is a powerful way to front-load deductions on qualifying property. Although it was first introduced in 2002 following the events of Sept. 11, the percentage deduction has varied over the years. Most recently, the 2017 Tax Cuts and Jobs Act (TCJA) increased bonus depreciation to a full 100% deduction. However, the TCJA also included a phasedown schedule \u2014 dropping the deduction to 40% in 2025 and eliminating it entirely by 2027.<\/p>\n\n\n\n<p>Now, that phasedown has been reversed. The new law permanently restores 100% bonus depreciation for qualified property placed in service on or after January 20, 2025.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">5 Ways the Return of 100% Bonus Depreciation Could Impact Your Strategy<\/h2>\n\n\n\n<p>If you\u2019re investing in real estate, the return of 100% bonus depreciation creates new opportunities. Here are five ways it could affect your planning and cash flow moving forward:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. You Can Plan Ahead With Certainty<\/h3>\n\n\n\n<p>For years, bonus depreciation rates have been a moving target. With this new law, you get consistency. Knowing that 100% bonus depreciation is now permanent gives you the ability to map out property improvements or acquisitions with a clear understanding of the tax impact. No more rushing projects to get ahead of a phase-down deadline. This is especially useful if you\u2019re managing multiple properties or planning major capital expenditures.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Bigger Deductions Mean Better Cash Flow<\/h3>\n\n\n\n<p>Land improvements and qualified improvement property (QIP) \u2014 such as parking lots, landscaping, and interior upgrades to commercial buildings \u2014 are major expenses for real estate investors. With 100% bonus depreciation, you can deduct these costs in full the year they\u2019re placed in service. That\u2019s a non-cash expense generating real tax savings, freeing up cash you can reinvest into more properties, upgrades, or operations.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-1024x384.webp 1024w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-412x155.webp 412w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-768x288.webp 768w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-1536x576.webp 1536w,https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-1024x384.webp\" height=\"384\" width=\"1024\" srcset=\"https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-1024x384.webp 1024w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-412x155.webp 412w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-768x288.webp 768w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3-1536x576.webp 1536w, https:\/\/www.mgocpa.com\/wp-content\/uploads\/2025\/08\/MKT000678_Bonus-Depreciation-Rule-Change_Article-infographic-3.webp 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" class=\"wp-image-5010 sp-no-webp\" alt=\"Graphic showing key benefits of 100% bonus depreciation for real estate investors\" loading=\"lazy\" decoding=\"async\"  > <\/picture><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Bonus Depreciation Is Automatic \u2014 But You Still Have Options<\/h3>\n\n\n\n<p>The new law keeps the same framework: bonus depreciation is automatic unless you elect out. This means you don\u2019t have to remember to file any special paperwork to claim the deduction. But if you&#8217;re planning to sell a property soon and want to avoid a large depreciation recapture, you still have the option to elect out of bonus depreciation for specific asset classes. That flexibility gives you more control over your long-term tax strategy.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Don\u2019t Forget About State Taxes<\/h3>\n\n\n\n<p>While federal bonus depreciation is back at 100%, state treatment varies widely. Some states conform fully, others partially, and some not at all. Several states have flip-flopped in past years, some years complying with federal bonus depreciation rules and other years decoupling from the federal deduction, so it\u2019s important to monitor changes over time. Failing to account for federal-to-state differences in depreciation can lead to surprises when filing your state returns. Work with a professional to stay ahead of shifting state policies.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Cost Segregation Studies Just Got More Valuable<\/h3>\n\n\n\n<p>With 100% bonus depreciation locked in, <a href=\"https:\/\/www.mgocpa.com\/perspective\/cost-segregation-study-unlock-real-estate-tax-savings\/\" target=\"_blank\" rel=\"noreferrer noopener\">cost segregation studies<\/a> are more useful than ever. These studies help you identify components of your property \u2014 like lighting, flooring, plumbing, land improvements and specialty electrical systems \u2014 that can be depreciated over five, seven, or 15 years instead of the standard 39 years or 27.5 years for residential real estate. That makes more of your investment eligible for immediate expensing. If you&#8217;re buying, renovating, or developing commercial or residential property, a cost segregation study could lead to substantial tax savings (<a href=\"https:\/\/mgocpa.typeform.com\/to\/wxufzkRI\" target=\"_blank\" rel=\"noreferrer noopener\">use our cost segregation assessment tool to see if you could benefit<\/a>).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Increased Opportunity and Complexity for Real Estate Investors<\/h2>\n\n\n\n<p>The return of 100% bonus depreciation is big news for real estate investors. It gives you stronger cash flow, more predictable planning, and powerful incentives to invest in and improve your properties. But it also adds complexity \u2014 from deciding when to elect out to understanding how state rules diverge from federal law.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How MGO Can Help<\/h2>\n\n\n\n<p>Our <a href=\"https:\/\/www.mgocpa.com\/solution-industry\/real-estate\/\" target=\"_blank\" rel=\"noreferrer noopener\">Real Estate team<\/a> is ready to help you take full advantage of the new bonus depreciation rules. Whether you&#8217;re planning improvements, exploring a cost segregation study, or preparing for a property sale, we\u2019ll work with you to uncover tax-saving opportunities and support your long-term investment strategy.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.mgocpa.com\/solution-industry\/real-estate\/#lets-talk\" target=\"_blank\" rel=\"noreferrer noopener\">Reach out today<\/a> to start planning your next move.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Key Takeaways: &#8212; On July 4, President Donald Trump signed the One Big Beautiful Bill Act into law. Among the sweeping tax and spending provisions, one key change stands out for real estate investors: the return of 100% bonus depreciation. Bonus depreciation is a powerful way to front-load deductions on qualifying property. Although it was [&hellip;]<\/p>\n","protected":false},"featured_media":5009,"template":"","meta":{"_acf_changed":false,"content-type":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"perspective_topic":[316,315,241,25,65,54,16,55],"perspective-type":[42],"class_list":["post-4979","perspective","type-perspective","status-publish","has-post-thumbnail","hentry","perspective_topic-bonus-depreciation","perspective_topic-obbba","perspective_topic-real-estate","perspective_topic-state-and-local-tax","perspective_topic-tax","perspective_topic-tax-advisory","perspective_topic-tax-guidance","perspective_topic-tax-planning","perspective-type-articles"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>What New Bonus Depreciation Rules Mean for Real Estate - MGO CPA | Tax, Audit, and Consulting Services<\/title>\n<meta name=\"description\" content=\"The return of 100% bonus depreciation creates new tax-saving opportunities for real estate investors. 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