With 100% bonus depreciation back in play after the enactment of the One Big Beautiful Bill Act (OBBBA) for qualifying property acquired after January 19, 2025, a cost segregation study (CSS) can reap invaluable benefits. Businesses can now fully expense new and used assets in the year they are placed in service, rather than spreading the deductions over several years as a result of the tax changes in the OBBBA signed by President Trump on July 4, 2025. Three key enhanced depreciation provisions can help to positively impact your tax position for the 2025 tax year and beyond.

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