The bonus depreciation rate remains at 60% for 2026 under current law, with a scheduled phase-down to 40% in 2027 and 20% in 2028 before full sunset. Cost segregation studies continue to make economic sense for properties acquired this year, but the magnitude of the year-one tax shield is narrowing.
On a $1M building basis with 25% short-life reclassification, the year-one deduction now sits around $150,000 — versus $250,000 when bonus was 100%. The break-even basis for justifying a $7,500 study has moved upward to roughly $400,000.
Some practitioners are exploring Section 179 strategies and partial-asset dispositions to preserve more first-year benefit. Talk to your CPA before closing.