Bonus Depreciation Bonus in the āBig Beautiful Billā ā 100% in 2025
100% bonus depreciation is back for 2025. That means faster write-offs, stronger cash flow, and smarter upgrades.
Immediate expensing of qualifying assets placed in service in 2025
Works for new and used property with ā¤20-year lives
Growing businesses buying equipment/tech
Real estate investors planning renovations/tenant improvements
Capex-heavy sectors: manufacturing, logistics, healthcare, hospitality, retail
Machinery, equipment, computers, office furniture
Certain vehicles (caps apply)
Qualified Improvement Property (interior, non-structural commercial improvements)
Bonus: no dollar cap; can create a loss; auto unless you opt out
Section 179: annual limits; tied to business income; selective by asset
Smart play: pair 179 first, then bonus on the rest
Real estate angle (cost seg)
Cost segregation reclassifies 39/27.5-year components into 5/7/15-year lives
Reclassified items can qualify for 100% bonus
Results: bigger Year-1 deductions, better cash-on-cash
Place assets in service within 2025
Bundle upgrades; model tax impact (federal vs state conformity)
Commission cost segregation after acquisition/renovation
Where NTG fits
National Tax Group helps businesses and investors maximize 100% bonus depreciation through engineering-backed cost segregation and QIP reviews, coordinating with CPAs to keep it compliant and cash-flow positive.