100% Bonus Depreciation & Other Tax Benefits in Real Estate

100% Bonus Depreciation & Other Tax Benefits in Real Estate

From Commercial Real Estate Investing From A-Z by Steffany Boldrini

November 20, 2025 · 24 min · Season 1 · Episode 229

About this episode

The episode discusses 100% bonus depreciation and other tax benefits in real estate, featuring insights from Tom Brodie of CSSI.

Can you take 100% bonus depreciation on parts of your property? What is the difference between accelerated depreciation and bonus depreciation? What are some other things you may now know to depreciate even more in real estate? Tom Brodie from CSSI shares his insights. Read the entire interview here: https://tinyurl.com/4pver7wk There have been some updates this year with the Big Beautiful Bill. Let’s start with Section 1709. The biggest one, as far as the Big Beautiful Bill, is a 100% bonus depreciation, which means anything less than a 20-year asset can be written off 100% of its value right now. That was in place from 2017 to the end of 2022, and it started dropping by 20% a year. This bill brought that back. The current tax law was going to phase it out by 2026. It was 20% starting after 2022. It was 100% in the drop, 20% a year, which was going to be gone. They brought that back with the bill, which is significant. The other thing is that Section 179 was an energy-efficiency tax deduction. You give some, and you take some. By bringing back the 100% bonus, they’re going to phase out Section 1709(d) in 2026, where this is really beneficial. If someone built a larger building…

People in this episode

Host: Steffany Boldrini

Guest: Tom Brodie

Topics covered

  • bonus depreciation
  • tax benefits
  • real estate investing
  • energy efficiency
  • accelerated depreciation

Keywords

  • bonus depreciation
  • tax benefits
  • real estate
  • accelerated depreciation
  • energy efficiency
  • Section 1709
  • Section 179

Mentioned in this episode

Organizations: CSSI, Big Beautiful Bill, Section 1709, Section 179

Places: 2007

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