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Unlock Maximum One Big Beautiful Bill Tax Benefits for Tenant Improvements in Murfreesboro

  • Writer: keith943
    keith943
  • Jul 17
  • 3 min read

One Big Beautiful Bill Tax Benefits: What Business Owners Need to Know


Why You Haven’t Heard About These One Big Beautiful Bill Tax Benefits


The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, brings sweeping changes for business owners—yet many remain unaware of its potent incentives. This includes:


  • Permanent 100% bonus depreciation on qualified assets—including leasehold and tenant improvements—placed in service after January 19, 2025.

  • Expanded Section 179 expensing, raising the deduction cap to $2.5 million (with a $4 million phase‑out limit), index‑adjusted annually.

  • QBI deduction permanence and expansion—boosting phase‑in thresholds and adding a $400 minimum QBI deduction for eligible filers.


All of this translates to substantial tax savings in the very year you make the investment, freeing up precious cash flow for reinvestment in your business.


Tenant Improvements Eligible for One Big Beautiful Bill Tax Benefits


What qualifies as a tenant improvement?


Internal upgrades—think new HVAC systems, interior build-outs, painting, carpeting, and lighting—from 2018 onward generally qualify as Qualified Improvement Property (QIP). Under OBBBA, these improvements are now fully deductible in the first year—no waiting through a 39-year depreciation schedule.


How does immediate expensing work?


  1. Bonus Depreciation: In 2025 and beyond, 100% of eligible tenant improvements is expensed immediately—no phased-out limitations.

  2. Section 179: You can elect to expense up to $2.5M in property improvements—including QIP—if you opt out of bonus depreciation and meet the limits.


Result: You write off the entire cost of tenant improvements in year one—rather than spreading it out over decades—putting real tax dollars back into your cash flow fast.

Modern lounge with plush blue sofas, a black table, and a padel court backdrop. Wall displays racket art. Bright, spacious ambiance. take advantage of the OBBBA tax benefits for tenant improvements today!

Other Powerful One Big Beautiful Bill Tax Benefits for Local Business Owners


1. QBI Deduction—Still 20%!


Pass-through entities (LLCs, S-corps, sole proprietors) keep their 20% QBI deduction, now permanent, with increased eligibility thresholds—$75k single/$150k joint filing—and a minimum $400 deduction.


2. Business Interest Deduction Reinstated


The business interest deduction cap returns to using EBITDA instead of EBIT, letting you deduct more interest because depreciation and amortization are excluded from the limit.


3. Domestic R&D Expensing Restored


If you’re innovating locally—development of new products or processes—you can fully expense domestic R&D costs starting in 2025 again.


Why One Big Beautiful Bill Tax Benefits Matter for Murfreesboro Businesses


Local firms in Murfreesboro & Rutherford County—whether renovating retail spaces, offices, or light industrial sites—can benefit instantly. Picture a café, medical office, or rehab clinic investing in a new build-out: thanks to OBBBA, that investment now equals a full tax deduction in year one, dramatically lowering your taxable income and improving cash flow.


How We Help You Capitalize on These One Big Beautiful Bill Tax Benefits


  • Strategic Planning: We analyze your upcoming tenant improvement projects and align them with bonus depreciation and Sec. 179 limits to optimize deduction timing.

  • Lease Structuring Guidance: Clear agreements matter—tenant vs. landlord ownership of improvements changes who claims deductions.

  • Combined Incentive Analysis: We layer bonus depreciation, Sec. 179, QBI, interest deductions, and R&D expensing for maximum savings.

  • Local Experience: Based in Rutherford County, we’ve helped dozens of businesses—from commercial tenants to medical offices—leverage these new benefits seamlessly.


Get Ahead—Don’t Leave Tax Savings on the Table


The One Big Beautiful Bill tax benefits present a rare opportunity—permanent bonus depreciation, expanded Sec. 179 and QBI, improved interest write-offs, and restored R&D deductions. But navigating these advantages takes expert planning.


That’s where we come in. Our Murfreesboro-based firm specializes in maximizing federal tax savings through intelligent lease structuring, asset timing, and compliance. We make sure your next tenant improvement or equipment investment generates immediate financial rewards for your bottom line.


Contact us today to learn exactly how much you can save and how quickly you can reinvest in growing your business—right here in Rutherford County.

 
 
 

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