A Blog About Tax Savings for Building Owners

Tag: Big Beautiful Bill

Free 1 Hour Webinar Unpacking the BBB for Commercial Real Estate

If you’re involved in commercial real estate in any way from being a broker, banker, investor, owner, dealmaker, CPA, tax advisor, financial advisor, General Contractor or property manager, you are going to want to have a decent understanding of the BBB. I do not believe this is hyperbolic to say this is the biggest bill to ever hit commercial real estate. We have been digging into the bill and are looking forward to presenting the findings tomorrow, Wed. July 23rd at 11am Eastern. Please consider joining us. There is no cost. This will be a continuing education course for CPAs and they MUST register in advance in order to get credit for the course.

Breaking Open the One Big Beautiful Bill: Important Changes and a Deep Dive into Accelerating and Expensing Strategies    

Topics include:

  • 100% Bonus Depreciation: what qualifies and what does not
  • Bonus Depreciation – understanding the binding contract date, acquisition date and in-service date as 100% bonus is affected by these dates
  • 179 Expensing strategies and new limits
  • Qualified Production Property
  • Research & Development Tax Credits are back
  • 179D Energy Efficiency Tax Deductions are phasing out in 2026
  • Potential update on Partial Asset Disposition changes and improvements

This webinar is designed for CPAs to get continuing education credit but this will be valuable for CRE brokers, investors and of course owners of commercial property.

100% bonus depreciation is now part of the permanent tax code. Cost segregation will play a bigger role in every deal you do going forward. CRE brokers and owners don’t need to be experts, but it will be good to know a bit more about it as you incorporate it into your every day practice.

Wednesday, July 23rd, 2025 11:00am – 12pm Eastern

Breaking Open the One Big Beautiful Bill: Important Changes and a Deep Dive into Accelerating and Expensing Strategies – Registration Link

CSSI is one of the leading providers of engineering-based cost segregation studies in the U.S. We have completed more than 55,000 studies across all building types and classes. This has worked every single time it’s been done.

For more information, please visit our site.

Key Dates for 100% Bonus Depreciation in Trump’s Big Beautiful Bill

Congress is debating the Trump 2025 Tax Bill for the fiscal year 2025 – 2026. The House has passed a bill and it sits in the Senate. What will happen with 100% bonus depreciation? When will it apply?

If you’re trying to follow along, I believe the House bill is called, “One Big Beautiful Bill” or “H.R. 1.” The bill will extend the 2017 Tax Cuts and Jobs Act (TCJA) provisions so many in the commercial real estate world loved!

I had some conversations recently with commercial real estate brokers and commercial building owners. Some where thinking that they might make 100% bonus depreciation retroactive to 2024. That is HIGHLY unlikely and I have not heard that discussed. It is not in the House bill. What they plan to do is to make 100% bonus depreciation available to properties placed into service as of 1/20/25 – Trump’s Innauguration Day. So you an do your studies now and apply the 100% bonus depreciation on your 2025 taxes when you file them at some point in 2026. You do not need to wait to do the cost segregation study until Congress passes the bill and the President signs it. Get your studies done to know what your tax liabilities look like.

I do cost segregation all over the country.

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