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100% Bonus Depreciation is Back—Here’s How Investors Can Take Advantage in 2026
This article is presented by Cost Segregation Guys.
If you’ve been following real estate tax strategy for the past few years, you’ve watched a powerful deduction slowly disappear in the rearview mirror. Bonus depreciation went from 100% in 2022 to 80%, then 60%, then 40%—a slow bleed that left a lot of investors shrugging and saying, “Well, I guess we just wait it out.”
The wait is over. Thanks to the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, 100% bonus depreciation has been permanently reinstated for qualifying property acquired and placed into service on or after Jan. 19, 2025.
But here’s the thing most investors are missing: Bonus depreciation is only as powerful as your ability to use it correctly. And that’s where cost segregation enters the picture.
Before we get to the strategy, let’s back up and talk about the problem it’s designed to solve.
The Standard Depreciation Schedule: Slow, Painful, and Not Optimized for You
When you buy a rental property, the IRS doesn’t let you deduct the full purchase price on day one. Instead, it requires you to depreciate the asset over its “useful life”—27.5 years for residential properties and 39 years for commercial.
What does that mean in practice? Let’s say you buy a $500,000 single-family rental. Under standard depreciation, you’d deduct roughly $18,182 per year for 27.5 years. It’s better than nothing, but it’s far from exciting—and it treats your entire investment as if it’s one monolithic asset aging at the same rate.
The IRS’s logic: The structure, such as the walls, foundation, and roof, depreciates over decades. But that’s not all you bought.
Your $500,000 rental property isn’t just a building. It’s a collection of hundreds of individual components, and many of them have much shorter useful lives than 27.5 years.
The standard schedule ignores this entirely. It lumps everything together, assigns one timeline, and calls it a day. For the investor, this means leaving a significant deduction on the table every single year.
What Gets Lumped Together That Shouldn’t Be
Here’s where it gets interesting and where most investors have a blind spot.
When you purchase a property, the building itself isn’t the only thing with depreciable value. Inside and around that structure are dozens of assets that the IRS actually classifies as personal property or land improvements. These are categories with much shorter depreciation schedules: five, seven, or 15 years.
But under the standard depreciation approach, these components get buried inside the “building” bucket and depreciated at the building’s rate. They’re in there; you’re just not getting the faster deductions you’re entitled to.
The fix is a detailed engineering and tax analysis that identifies and reclassifies these components: cost segregation.
Real-Life Examples: What’s Really in Your Property
But before we get there, let’s make the problem concrete with some real-world examples.
Flooring
That hardwood floor in your rental? Or the luxury vinyl plank you installed during your last renovation? Under standard depreciation, it’s riding the 27.5-year schedule along with the walls and foundation.
But specialty flooring, such as carpet, decorative tile, and vinyl plank, is generally classified as five-year personal property. That means it could be depreciated in full in year one under the new 100% bonus depreciation rules, instead of dripping out over nearly three decades.
Appliances
Movable personal property with a five-year depreciable life includes refrigerators, ranges, dishwashers, and washer/dryer units, but if they’re not broken out explicitly, they get absorbed into the building’s 27.5-year depreciation schedule. That’s a significant difference. Fully deducting a $12,000 appliance package in year one versus spreading it over 27.5 years is not a minor distinction on a tax return.
Parking lots and land improvements
Own a small multifamily property or short-term rental with a paved driveway or parking area? That asphalt belongs in the 15-year land improvements bucket, not the 27.5-year building bucket. Same goes for landscaping, fencing, outdoor lighting, and sidewalks. These are all separate asset classes with faster depreciation schedules, and they’re routinely overlooked in a standard depreciation analysis.
These categories are right there in the IRS cost segregation tax code. The challenge is identifying and documenting them properly, which is exactly what cost segregation is designed to do.
The Concept of Asset Components: Not All of Your Building Is a Building
The key insight behind cost segregation, and why 100% bonus depreciation is such a game-changer right now, is this: A real estate investment is not one asset. It’s hundreds of assets, each with its own classification, useful life, and depreciation timeline.
The IRS recognizes this. The tax code distinguishes between:
- Real property: Real property (the structure itself) is depreciated over 27.5 or 39 years.
- Personal property: Personal property (movable components like appliances, flooring, and fixtures) is depreciated over five or seven years.
- Land improvements: Land improvements (site improvements outside the building) are depreciated over 15 years.
Standard depreciation doesn’t make this distinction for you. It defaults to treating nearly everything as the building. That’s the path of least resistance for a tax preparer who isn’t a cost segregation specialist, like Cost Segregation Guys, but it’s a costly default for the investor.
To illustrate the gap: A professional cost segregation study typically identifies 20% to 30% of a property’s purchase price as shorter-lived components eligible for accelerated depreciation. On a $1 million property, that’s $200,000 to $300,000 that could potentially be deducted in year one under current bonus depreciation rules, rather than spread across 27.5 years.
The math on that is significant. The strategy is real. And now that 100% bonus depreciation is back and permanent, the opportunity to use it is bigger than it’s ever been.
There’s a Method to Break These Out Properly
So how do you actually identify and reclassify these components? How do you separate the flooring from the foundation, the appliances from the structure, the parking lot from the land? And how do you do it in a way that holds up under IRS scrutiny?
The answer is a cost segregation study, a detailed engineering-based analysis that goes component by component through your property, assigns the correct asset classifications, and documents everything to the IRS’s standards.
It’s not something you do with a spreadsheet. It requires trained professionals who know both the engineering side (what’s actually in a building and how it depreciates) and the tax side (how the IRS classifies different asset types). Done correctly, it’s one of the most powerful tax strategies available to real estate investors. With 100% bonus depreciation now permanent, the return on a well-executed cost seg study has never been higher.
Final Thoughts
While 100% bonus depreciation is back permanently, a deduction you don’t know how to capture is a deduction you don’t get.
The standard depreciation schedule was never designed to optimize your tax position. It was designed to be simple. Simple and optimal are two very different things.
The investors who will benefit most from the current tax environment are the ones who took the time to understand what they actually own—down to the flooring, appliances, and asphalt—and structured their depreciation accordingly.
That process starts with knowing what to look for. And now you do.
Chase United Business Cards: 100,000 Point + 2,000 PQP Offers Or 115,000 Points
Update 3/27/26: This is now showing a May 20 end date.
Update 2/3/26: Available again. There is also a 115,000 point offer but that requires a United code.
The Offer
Direct link to offer
- Chase is offering increased offers on the Chase United Business cards of 100,000 miles and 2,000 PQP.
Our Verdict
Recently this was as high as 135,000 miles on the regular card and 120,000 on the club card has been offered as well. Because of that I don’t really think this is worth it and won’t be adding this to the best credit card bonus page.
Hat tip to DDG
Why Do Basketball Players Miss Shots They’ve Made Before? Same Reason Smart People Struggle With Decisions
If you run a business, you’ve seen some version of this.
Welcome to the Era of Career Fog, Where Workers Feel Paralyzed
Editor’s Note: This story originally appeared on MyPerfectResume.com.
For many workers, career dissatisfaction isn’t loud or dramatic. It shows up as uncertainty, hesitation, and a lingering sense of being off track without knowing how to course-correct.
New national survey data from MyPerfectResume suggests this feeling has become widespread. More than half of U.S. workers say they lack clarity about their long-term career direction, and most have questioned their career path at least once in the past year.
Rather than clear dissatisfaction or active job searching, many employees report feeling stuck in a career in a state of career fog, unsure where they’re headed and hesitant to make changes.
This uncertainty isn’t just emotional. It’s shaping how people work, how they plan their futures, and how willing they feel to take risks.
Key Findings
- Career doubt is widespread: 70% of workers have questioned or reconsidered their entire career path in the past year.
- Clarity is lacking: 52% report a lack of career clarity about their long-term direction.
- Careers feel stalled: 66% describe their careers using language tied to career stagnation or drift, such as feeling stuck, behind, or on autopilot.
- Employers aren’t guiding growth: 76% say their employers don’t clearly provide enough guidance or advancement opportunities.
- Many want out: 54% have considered leaving their employer in the past year.
- Fear keeps workers stuck: 45% want to leave but feel unable to act due to concerns about stability, fear, or the job market.
Career Doubt Is Widespread and Persistent
Career uncertainty is no longer limited to moments of transition or early career exploration. For many workers, doubt has become an ongoing condition.
The survey uncovered that 7 in 10 employees say they have questioned or reconsidered their career paths in the past year. For 1 in 5, that doubt isn’t occasional; it’s constant or ongoing.
Rather than moving steadily toward a defined goal, many workers describe feeling unsure whether they are on the right path at all. That uncertainty can linger even among those who are employed, experienced, and outwardly stable.
Workers Want Out, but Feel Unable to Act
While dissatisfaction is common, action is not. Many workers say they want change but don’t feel they’re in a position to pursue it.
- 54% have considered leaving their employer in the past year.
- 45% want to leave but feel unable to act due to fear, stability concerns, or the job market.
Among those who stayed despite wanting to leave:
- 28% cite the need for stability.
- 17% point to concerns about the job market.
Only 9% say they are actively planning to leave, suggesting that uncertainty and risk aversion are keeping many workers in place, even when they know something isn’t working.
Most Workers Describe Their Careers in Stalled or Negative Terms
When asked to describe their current career confidence and state, workers most often chose language associated with drift, doubt, and regret.
Common descriptions include:
- Feeling it’s too late to make a big change (21%)
- Believing they should be further along by now (19%)
- Going through the motions or operating on autopilot (17%)
- Feeling stuck or lost (16%)
- Not knowing what they actually want (16%)
Taken together, these responses point to careers that feel passive rather than intentional, marked by momentum loss rather than progress.
Career Fog Is Driven by Structural Pressures, Not Indecision
Workers don’t attribute their uncertainty to a lack of ambition or motivation. Instead, they point to external barriers that make it difficult to move forward with confidence.
The most commonly cited contributors include:
- Limited opportunities for advancement (23%)
- Economic uncertainty (22%)
- Difficulty finding the right career or industry fit (18%)
- Burnout or motivation challenges (17%)
- The need to develop new skills to stay competitive (16%)
- A lack of clear goals or direction (16%)
Rather than being unsure of what they want, many workers appear unsure of what’s realistically possible given current constraints.
Career Uncertainty Is Affecting Work Itself
Career fog doesn’t stay contained as a personal concern. It affects how people show up at work.
- 51% say career uncertainty exists and has some level of impact on their motivation or performance.
- Only 27% say career uncertainty does not affect how they work.
Unclear direction can make it harder to stay engaged, plan long-term, or invest fully in growth, especially when workers aren’t sure whether their current role fits into a larger trajectory.
Employers Are Not Providing Clear Paths Forward
Most workers say their employers are not doing enough to reduce career uncertainty.
- 76% say their employer does not clearly provide enough guidance or growth opportunities.
- Only 24% say their employer definitely offers adequate career direction.
Without visible paths for advancement or skill development, employees are left to navigate uncertainty on their own, often without the information or support needed to make confident decisions.
What Workers Say They Need Most
When asked what would help them gain clarity and direction, workers pointed to a mix of structural support and personal reset.
Top responses include:
- Time to reflect or reset (25%)
- Greater work-life balance (24%)
- Learning or upskilling opportunities (24%)
- A clearer growth or promotion path (22%)
- Better communication from leadership (21%)
- A new job or change of environment (20%)
Only 27% say they already feel clarity and direction in their career, underscoring how unresolved this issue remains.
Why Career Fog Has Become So Common
Career fog reflects a workforce caught between dissatisfaction and fear. Workers know something isn’t working, but economic uncertainty, limited advancement options, and unclear paths forward make change feel risky.
Instead of decisive moves, many remain in place, questioning, waiting, and hoping clarity will emerge over time. These findings suggest that career uncertainty is no longer a temporary phase. For many workers, it has become a defining feature of modern work.
Methodology
The findings presented in this report are based on a nationally representative survey conducted in December 2025 by MyPerfectResume using Pollfish. The survey collected responses from 1,000 U.S. adults currently employed full-time.
Respondents answered a mix of yes/no, single-selection, and multiple-choice questions about career clarity, career uncertainty, employer guidance, job mobility, motivation, and long-term career planning. Respondents represented a broad range of genders, ages, and education levels.
Demographic breakdown:
The survey sample skewed slightly female, with 56% identifying as female and 44% as male. Age distribution was broad, with 6% aged 18–24, 14% aged 25–34, 21% aged 35–44, 17% aged 45–54, 19% aged 55–64, and 23% aged 65 or older.
In terms of education, 38% of respondents reported holding a high school diploma or equivalent, 26% had a bachelor’s degree, 17% held a graduate degree, 16% had an associate degree, and 2% reported having less than a high school education.
Economists see oil spike costing Canada jobs, raising inflation
Economists are boosting their forecasts for Canadian inflation and unemployment as the war in Iran drives up oil prices and heightens global instability.
Is Tecnoglass Stock a Buy After Energy Holdings Scooped Up Shares Worth $13.1 Million?
Energy Holding Corp, a 10% owner of Tecnoglass (TGLS +0.59%), reported the purchase of 306,666 shares of Common Stock in multiple open-market transactions from March 9, 2026 through March 11, 2026, as disclosed in a SEC Form 4 filing.
Transaction summary
| Metric | Value |
|---|---|
| Shares traded | 306,666 |
| Transaction value | $13.1 million |
| Post-transaction shares (direct) | 20,516,756 |
| Post-transaction value (direct ownership) | ~$918.3 million |
Transaction value based on SEC Form 4 weighted average purchase price ($42.84); post-transaction value based on March 11, 2026 market close ($44.76).
Key questions
- How does this purchase compare to Energy Holding Corp’s historical trading activity?
This transaction is materially smaller than the recent median sell transaction size of 1,492,949 shares, representing a 1.52% increase in direct holdings versus a historical median of 6.66% for single trades. - What is the impact on Energy Holding Corp’s ownership of Tecnoglass?
The direct Common Stock position rose to 20,516,756 shares after the transaction. - Were any derivative securities or indirect ownership entities involved in this transaction?
No; all shares were acquired directly, and there were no option exercises, indirect holdings, or transactions through trusts or other entities.
Company overview
| Metric | Value |
|---|---|
| Revenue (TTM) | $983.61 million |
| Net income (TTM) | $159.57 million |
| Dividend yield | 1.20% |
| Price (as of market close 3/11/26) | $42.84 |
* 1-year performance is calculated using March 11, 2026 as the reference date.
Company snapshot
- Tecnoglass offers architectural glass, aluminum products, curtain wall systems, windows, doors, and related components for commercial and residential construction.
- It generates revenue through the design, manufacturing, and direct sale or installation of building materials, leveraging proprietary brands and integrated production capabilities.
- The company serves construction firms, developers, distributors, and end-users primarily in Colombia, the United States, Panama, and select international markets.
Tecnoglass is a leading manufacturer of architectural glass and aluminum systems, operating at scale with nearly 10,000 employees and a diversified international customer base. The company’s vertically integrated business model enables efficient production and customized solutions for the construction materials industry.
Tecnoglass leverages its proprietary brands and advanced manufacturing to maintain a competitive edge in both commercial and residential building segments.
What this transaction means for investors
The March purchase of more than $13 million in Tecnoglass stock by Energy Holdings suggests the investment company has a bullish outlook towards the manufacturer. Tecnoglass shares have dropped substantially from the 52-week high of $90.34 reached in 2025, hitting a low of $39.53 in March not long after Energy Holdings’ buy.
The decline was due in part to Tecnoglass badly missing Wall Street’s expectation of $0.84 per share in its fourth quarter earnings results, delivering $0.57 instead. However, Q4 revenue was up year over year to $245.3 million compared to $239.6 million in the previous year.
In fact, full-year revenue rose 11% year over year to a record $983.6 million as the company achieved market share gains. These results are excellent, and with the share price drop, its stock’s price-to-earnings ratio is at a multi-year low of 12. This combined with growing sales suggests now is a good time to buy Tecnoglass.
Robert Izquierdo has no position in any of the stocks mentioned. The Motley Fool has no position in any of the stocks mentioned. The Motley Fool has a disclosure policy.
Cardless Lifetime Rule Allows Three Cards (Maybe More)
Cardless Eases Its Lifetime Rule
Cardless has long had one of the most restrictive rule of all credit card issuers. They would only allow you to get one Cardless card. And that wasn’t one card at a time. It was one card and that’s it.
The good news is that Cardless has finally dropped their ridiculous one card per lifetime rule, as first reported by Travel on Points. The terms no longer mention the one card rule and Cardless has also confirmed the change by saying that you can get a second card.
But we have learned, thanks to Matt in our Facebook Group, that you can at least have as many as three Cardless credit cards.
Going forward, those wishing to apply for Cardless cards will need to keep these rules in mind:
- The application must be 60 days after your most recent Cardeless card approval.
- The application must be 45 days after a recent Cardless card decline.
- You can only have one Cardless card per brand.
- You cannot already have the same card.
It’s worth noting that Cardless still does not allow product changes, so you can’t downgrade or upgrade a card within the same brand. That is supposed to be an option for Bilt cards at least soon, but has not happened yet.
Cardless Cards
Taxation on US Stocks | US stock investing from India #LLAShorts 06
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Macy’s just launched an AI-powered shopping assistant. Customers who use it spend nearly 400% more
If you’ve ever stood in front of the mirror and wondered what your outfit’s missing, Macy’s may have the answer. The company recently launched its “Ask Macy’s” AI chatbot, powered by Google’s Gemini AI assistant, and it’s having shocking success.
The chatbot launched across all the company’s digital platforms on Monday, but it was tested with about half of Macy’s website visitors over several weeks, the company told Bloomberg. Shoppers who use the chatbot spend about 4.75 times more than those who don’t, Bloomberg reported.
The bot’s short-term success comes as Macy’s tries to make its comeback after a decade of declining sales.
Earlier this month, the company reported net sales decreased by 2.4% last year, but returned to comparable sales growth, up 1.5%. Macy’s expects to make $21.4 billion to $21.65 billion in net sales this year, a little less than last year’s $21.76 billion, and sees comp sales flat at the midpoint of guidance.
Chief Customer and Digital Officer Max Magni explained that customers may be primed to spend more because they’re looking for a specific item, such as an outfit for an upcoming event, rather than when they’re just browsing, Bloomberg reported. He suspects that the bot is also attracting a younger customer base.
The most popular features are the “complete the look” option, where the bot suggests accessories to go with an outfit, and a virtual try-on feature that allows shoppers to see what an item looks like on them. Customers can also use the virtual try-on feature in store, if they don’t have time to see if an item fits, Chief Stores Office Barbie Cameron told Bloomberg.
More AI shopping assistants are coming as companies and startups bet on making online shopping more seamless. For example, Bill Gates’s daughter Phoebe Gates founded Phia, a browser extension that compares prices across the internet.
And after more than four years in beta, Marc Lore and Melissa Bridgeford, publicly launched shopping agent Wizard in February.
“Every retailer is trying to figure it out one step at a time,” Magni told Bloomberg. “This is anybody’s game. Nobody has cracked the code.”
Getting the Macy’s bot ready for customers has taken some tweaking, and thousands of employees weighed in, according to Magni. Originally, it didn’t take into account that shoppers in different climates may not want to see the same selections.
There were also some tone issues, Magni added. When he asked for T-shirt suggestions for his son, the bot coldly offered a list and wrote: “Here’s a T-shirt for a 10-year-old.”
Now, the bot is more friendly. When asked again, the bot replied “‘Ten-year-olds can have so much fun with color – do you want a brighter or more muted color selection?’” Magni said. “The machine continues to learn.”