What is the OBBBA cost segregation bonus depreciation?
OBBBA cost segregation bonus depreciation is a planning approach that pairs a supportable cost segregation study with section 70301's restored 100 percent first-year depreciation for eligible business property. It helps owners identify shorter-life assets inside a real estate acquisition or improvement project, document placed-in-service timing, and connect those assets to Depreciation and amortization workpapers and Partnership owner modeling before filing. The analysis should preserve source records, classify only eligible components, and show whether the first-year deduction creates useful tax value.
Easily save clients thousands in taxes.
Scan client returns.
Uncover savings.
Export a professional tax plan.
.png){kind=small}