Knowledge Center
Specialty tax,
demystified.
Plain-English explainers, technical deep-dives, and answers to the questions we hear most — on OBBBA, cost segregation, and the R&D credit.
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Everything the One Big Beautiful Bill Act changed for cost segregation, bonus depreciation, and the short-term rental loophole.
Engineering studies, look-back via Form 3115, and how OBBBA reshaped year-one cash impact.
Four-part test, qualified research expenses, payroll-offset option, state credits, and audit defense.
Real client deliverables, sample reports, and outcomes across property types and industries.
Featured articles
OBBBA & cost segregation — the latest from our team.
The Short-Term Rental Loophole, Explained
If you own a short-term rental and materially participate, the losses your property generates — including the massive depreciation loss from cost segregation — are no longer passive. Here's how it works.
Read articleLong-Term Rental Strategy: Build a Passive-Loss Reservoir, Use It on Your Terms
For long-term rentals, cost segregation depreciation is passive by default — but it's far from useless. Here's how to build, hold, and ultimately unlock the largest possible passive-loss reservoir.
Read article100% Bonus Depreciation Is Back — Permanently. Here's What OBBBA Means for Cost Segregation.
The One Big Beautiful Bill Act (signed July 2025) permanently restored 100% bonus depreciation for qualifying property placed in service after January 19, 2025. The single biggest tax-strategy reset since the TCJA.
Read articleOBBBA Timeline: The Dates Every Real Estate Investor Must Know
The bonus depreciation rate for your property is determined by a single date: when it was placed in service. We break down the OBBBA timeline year by year — and the binding-contract trap.
Read articleOBBBA + The Short-Term Rental Loophole: How High Earners Now Offset Six- and Seven-Figure W-2 Income
Combine OBBBA's permanent 100% bonus depreciation with the short-term rental loophole, and you have one of the most powerful active-income offsets in the tax code.
Read articleLook-Back Cost Segregation Under OBBBA: Catching Up Missed Depreciation in 2025
You don't need to have bought the property in 2025 to benefit from OBBBA. A look-back cost seg study + Form 3115 lets you sweep missed depreciation into a single 2025 catch-up year.
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