June 30, 2026
Section 179D: property whose construction begins after June 30, 2026 no longer qualifies
The One Big Beautiful Bill Act (OBBBA) set a construction-start cut-off for 179D: buildings whose construction begins after June 30, 2026 are outside §179D. 2026 deduction amounts are $0.59/sq ft (prescriptive pathways, $1.19 cap) and up to $2.97/sq ft (energy modeling, $5.94 cap) per Rev. Proc. 2025-32. If your project broke ground earlier, act while the deduction is available — our 179D feasibility analysis is free.
Primary source: irs.gov
January 15, 2026
IRS Notice 2026-11: interim 100% bonus depreciation guidance under OBBBA
IRS confirms 100% bonus depreciation applies to property both acquired AND placed in service after January 19, 2025 (binding-contract date controls). Property under a binding contract on or before that date stays on the old phase-down (40% for 2025 in-service; 20% for 2026). Fiscal-year transition election available. What it means for you: if you signed your purchase contract after January 19, 2025, your qualifying cost-seg components can take the full 100% write-off.
Primary source: irs.gov
December 23, 2025
IRS updates 163(j) guidance: depreciation add-back permanently gone for 2025+
OBBBA permanently restores the business-interest limitation to an EBIT basis: depreciation (including your cost-seg and bonus write-offs) no longer reduces your interest deduction capacity, effective for tax years beginning after 2024. Practically: a big cost-seg year no longer "costs" you leverage capacity. IRS published updated FAQs on December 23, 2025.
Primary source: irs.gov
July 4, 2025
OBBBA signed: 100% bonus depreciation is now permanent
The One Big Beautiful Bill Act (P.L. 119-21) restored 100% bonus depreciation permanently and fixed its effective date at January 19, 2025. Combined with a cost segregation study, qualifying acquisitions can write off 100% of reclassified 5/7/15-year components in year one — the single largest real-estate tax change in years for investors.
Primary source: govinfo.gov
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