Permanent 100% Bonus Depreciation Approved
What Investors Need to Know
July 4, 2025 – In a major win for commercial real estate investors, the One Big Beautiful Bill Act reinstating 100% bonus depreciation on qualified property as a permanent provision.
This change marks a pivotal shift from previous tax laws that included a scheduled phase-out. Now, investors can expense the full cost of eligible property placed in service after January 20, 2025, without worrying about legislative sunsets or shifting deadlines.
Why It Matters for Real Estate Investors
- Permanent Tax Benefit: Investors can deduct 100% of qualified property costs in the year placed into service. There is no expiration or phase-out.
- Strategic Flexibility: With bonus depreciation no longer time-sensitive, acquisition decisions can focus on fundamentals and timing that align with investor goals.
- Convenience stores stand out for their bonus depreciation advantages: 7-Eleven is the most viable net lease option currently eligible for bonus depreciation, as other corporate c-store brands typically sign ground leases that don’t qualify. As in prior years with 100% bonus depreciation, we expect all qualifying 7-Eleven offerings to sell out before year-end.
How Secure Net Lease Can Help
Secure Net Lease is a national leader in the acquisition and disposition of bonus depreciation-qualified Net Leased Assets. With over 500 convenience-store closings totaling $2B+, our platform delivers unmatched insight, execution, and access to on- and off-market opportunities.
Contact Secure Net Lease to learn how to take advantage of this powerful and permanent tax incentive.
