2025 tax law changes are reshaping depreciation, energy incentives and cash‑flow planning

In this episode of the Tax Beat Podcast, Cherry Bekaert tax professionals explore recent developments benefiting cost segregation studies, the Section 179D Energy Efficient Commercial Buildings deduction (Section 179D), and bonus depreciation. Their discussion explains how these incentives help commercial real estate owners and capital‑intensive businesses accelerate deductions by shifting depreciation into earlier tax years — improving cash flow and supporting expansion, renovation and new construction projects.

Key Topics Discussed

• Cost segregation fundamentals and accelerated depreciation
• Permanent 100% bonus depreciation and planning considerations
• QPP for manufacturers
• Section 179D basics and eligibility
• Section 179D opportunities for designers and tax‑exempt buildings
• Retroactive planning opportunities
• Construction timing and upcoming Section 179D deadlines
• Coordinating multiple tax incentives for maximum benefit

The panel covers how the return of permanent, 100% bonus depreciation has renewed interest in cost segregation studies, and how manufacturers may benefit from the newly enhanced Qualified Production Property (QPP) rules. The conversation ends with an emphasis on the value of a coordinated, full‑service approach to identifying and stacking multiple tax incentives while managing compliance and risk.

Listen now to learn how cost segregation and Section 179D can work together to accelerate deductions, improve cash flow and help businesses adapt their tax strategies amid evolving legislation.