What permanent bonus depreciation means for study demand

Federal law now allows full first-year bonus depreciation on qualifying property acquired after January 19, 2025. A cost segregation study is how a building's shorter-lived components are identified for that treatment.

Why demand does not appear on its own

Most property owners do not follow depreciation rules. They learn about a study from a CPA, another investor or a provider who explains it in plain terms.

What providers can do now

• Publish a short explanation written for owners, not accountants.
• Give owners a way to see a rough estimate before a sales call.
• Tell CPAs which clients are worth flagging: recent purchases with meaningful basis.

Owners should confirm how the rules apply to their situation with a tax professional. A tool like Cost Seg Snapshot helps them decide whether to ask.