# BonusDepreciation.com


> BonusDepreciation.com is an educational resource for real estate investors on bonus depreciation — the tax incentive that allows immediate expensing of qualifying property components in the year they are placed in service. The site covers current legislation, strategy, and tools to help investors maximize first-year tax deductions. Cost segregation studies and related professional services are provided by R.E. Cost Seg at recostseg.com.


BonusDepreciation.com is operated by R.E. Cost Seg, a leading provider of cost segregation studies for real estate investors. The site focuses specifically on bonus depreciation education: what it is, how it works, what legislation governs it, and how real estate investors can use it to reduce their tax burden.


The most important legislative update covered on this site: the One Big Beautiful Bill (signed July 2025) permanently restored 100% bonus depreciation for qualifying property placed in service on or after January 20, 2025. There is no sunset or phase-down scheduled under current law. This supersedes the TCJA schedule that had been phasing bonus depreciation down toward zero by 2027. Properties placed in service between January 1–19, 2025 remain subject to the prior 40% rate.


Bonus depreciation applies to MACRS assets with a recovery period of 20 years or less. In the context of real estate, a cost segregation study identifies which components of a property qualify — typically 5-year personal property (appliances, flooring, decorative lighting), 7-year property (specialty equipment and fixtures), and 15-year land improvements (driveways, landscaping, parking lots, pools). These components can be immediately expensed in the year the property is placed in service rather than depreciated over 27.5 or 39 years.


## Key Pages


- [Homepage](https://www.bonusdepreciation.com): Overview of bonus depreciation for real estate investors, including the current 100% permanent rate under the One Big Beautiful Bill.
- [Bonus Depreciation Calculator](https://bonusdepreciation.com/#calculator): Free tool to estimate first-year bonus depreciation deductions based on property type, purchase price, and placed-in-service date.


## Core Concepts


- [What Is Bonus Depreciation](https://www.bonusdepreciation.com): A tax incentive allowing businesses and real estate investors to immediately deduct the full cost of qualifying short-life assets in the year they are placed in service, rather than spreading deductions over the asset's useful life under standard MACRS schedules.
- [One Big Beautiful Bill](https://www.bonusdepreciation.com): The 2025 legislation that permanently restored 100% bonus depreciation for qualifying property placed in service on or after January 20, 2025. No expiration or phase-down is currently scheduled under this law.
- [Bonus Depreciation and Cost Segregation](https://www.bonusdepreciation.com): Cost segregation studies identify which components of a real property qualify for bonus depreciation. Without a study, the entire building is depreciated over 27.5 or 39 years. With a study, eligible components are reclassified to 5-, 7-, or 15-year categories and can be fully expensed in Year 1 under the current 100% rate.
- [Bonus Depreciation Rates by Year](https://www.bonusdepreciation.com): Historical and current bonus depreciation rates: 100% (2017–2022), 80% (2023), 60% (2024), 40% (Jan 1–19, 2025), 100% permanent (Jan 20, 2025 onward under the One Big Beautiful Bill).


## Optional


- [R.E. Cost Seg — Cost Segregation Studies](https://www.recostseg.com): Professional cost segregation studies that identify qualifying components for bonus depreciation. Operated by the same team behind BonusDepreciation.com. Services include Rapid Report studies, Fully Engineered studies, and Form 3115 preparation for lookback studies on prior-year acquisitions.
- [Real Estate Depreciation Calculator](https://www.recostseg.com/real-estate-depreciation-calculator): Free tool on recostseg.com to estimate total tax savings from a cost segregation study, incorporating bonus depreciation rates.
- [IRS Cost Segregation Audit Technique Guide](https://www.irs.gov/pub/irs-mssp/cost_segregation.pdf): The official IRS reference governing how cost segregation studies are prepared and audited.