--- title: "100% Bonus Depreciation Is Back: What It Means for Investors" description: Discover the benefits of 100% bonus depreciation under the new law and how it can enhance tax efficiency and real returns for investors in the retail motor fuel sector. image: https://blog.incommercialre.com/hubfs/Blog_graphic_100-BonusDepreciation-is-Back_v3.png --- [Skip to content](https://blog.incommercialre.com/company-blog/100-bonus-depreciation-is-back-what-it-means-for-investors#main-content) [![InCommercial Property Group](https://blog.incommercialre.com/hs-fs/hubfs/IC_logo_H-reg@2x.png?width=690&height=206&name=IC_logo_H-reg@2x.png)Homepage](https://incommercialre.com/) - [Company blog](https://blog.incommercialre.com/company-blog) [Book Meeting](https://meetings.hubspot.com/dan-mercer) - [Company blog](https://blog.incommercialre.com/company-blog) [Book Meeting](https://meetings.hubspot.com/dan-mercer) ![](https://blog.incommercialre.com/hs-fs/hubfs/Blog_graphic_100-BonusDepreciation-is-Back_v3.png?width=1200&height=628&name=Blog_graphic_100-BonusDepreciation-is-Back_v3.png) Bonus Depreciation InCommercial Motor Fuel Fund IV LLC Tax Efficient Investing # 100% Bonus Depreciation Is Back: What It Means for Investors ![Angela Gallik](https://blog.incommercialre.com/hs-fs/hubfs/AngelaGallik.jpg?width=48&height=48&name=AngelaGallik.jpg) Angela Gallik August 5, 2025 Congress has passed the One Big Beautiful Bill Act (OBBBA), a sweeping piece of legislation that permanently reinstates 100% bonus depreciation for qualifying assets placed in service on or after January 19, 2025. Love the bill or hate it, here’s what the new law means and the potential tax benefits it could unlock for investors. **What Is Bonus Depreciation?** Bonus depreciation allows investors to immediately deduct a large portion of an eligible property’s depreciable basis in the year it's placed in service. Instead of spreading depreciation over many years, this accelerated approach front-loads tax deductions, offering a compelling tool for investors seeking tax efficiency and improved after-tax returns. **What the New Law Means for Investors** The reinstatement of 100% bonus depreciation presents timely opportunities for those investing in capital-intensive sectors, such as convenience retail and motor fuel real estate. **Key Takeaways:** - **Full First-Year Deduction**: Qualifying property placed in service on or after Jan. 19, 2025, is eligible for **100% bonus depreciation**. - **Improved Tax Flexibility**: Investors may be able to use depreciation to offset **passive income or gains**, depending on individual tax situations. - **Strong Alignment with Essential Retail**: Many properties in the **convenience store and gas station sector** qualify due to ongoing capital expenditures and upgrades. **How This Impacts Investors in InCommercial Motor Fuel Fund IV, LLC**InCommercial Motor Fuel Fund IV, LLC (MFF IV) is built to take advantage of this renewed policy. By combining income-producing real estate with the tax benefits of bonus depreciation, the fund seeks to deliver a compelling blend of yield, tax efficiency, and long-term value. **MFF IV Investment Highlights:** - **Targeted 12% IRR** over a 3–5 year hold period - **Quarterly income distributions**, beginning at 5% in 2026 - **2.2:1 passive loss potential** using **Leveraged Bonus Depreciation,** a $100,000 investment may generate $220,000 in year-one passive losses\* - **Carryforward eligible**: Unused losses may offset future passive income - **Regulation D, Rule 506(c)** offering type, for accredited investors Simply put: Investors now have the choice, pay taxes to the IRS with no upside, or put capital to work in a real asset strategy with the potential to generate both income and meaningful tax advantages. **One Size Doesn’t Fit All** While bonus depreciation offers significant benefits, it’s important to understand that individual tax outcomes vary. The applicability of these benefits depends on factors like your income type, passive activity status, and broader financial picture. Always consult a qualified CPA or tax advisor to understand how this law may impact your situation. **Learn More & Take Action Download:** [What Is Bonus Depreciation >](https://blog.incommercialre.com/hubfs/What-is-Bonus-Depreciation_flyer_2025-07-04.pdf) **Access:** [Tax-Efficient Investing Whitepaper >](https://blog.incommercialre.com/hubfs/Whitepaper_Tax-Efficient-Investing_booklet-8.5x11_rev-2025-07-04.pdf) **Register:** [Upcoming Webinar – Learn How to Put 100% Bonus Depreciation to Work >](https://info.incommercialre.com/mffiv-before-year-end) **About InCommercial** InCommercial is a real estate investment firm focused on net-leased, necessity-based assets within the convenience retail and motor fuel sectors. With over 25 years of experience and a vertically integrated gas station and convenience store operating platform, InCommercial aims to deliver income-oriented and tax-advantaged strategies. **Disclosures:** - *InCommercial does not provide tax or legal advice. Please consult your financial or tax advisor for personalized guidance.* - *For informational purposes only and intended solely for accredited investors.* - *There is no guarantee that these investment objectives will be met. Investing involves risk, including loss of principal.* - *The InCommercial Motor Fuel Fund IV, LLC early investor incentive is dilutive to the economics of investors who do not receive the incentive.* - *Review all offering materials carefully before considering an investment.* - *Securities offered through JCC Capital Markets, LLC | Member FINRA.* ## Share this post [mailto:https%3A%2F%2Fblog.incommercialre.com%2Fcompany-blog%2F100-bonus-depreciation-is-back-what-it-means-for-investors](mailto:https%3A%2F%2Fblog.incommercialre.com%2Fcompany-blog%2F100-bonus-depreciation-is-back-what-it-means-for-investors) ## Keep reading ### [![](https://blog.incommercialre.com/hs-fs/hubfs/Blog_graphic_MF4-Close_MF5-Launch.png?width=1200&height=628&name=Blog_graphic_MF4-Close_MF5-Launch.png) 1031 Exchange Gas stations & C-Stores InCommercial RMF DST InCommercial Fully Subscribes Debut Motor Fuel DST, Raising $18.2MM](https://blog.incommercialre.com/company-blog/incommercial-fully-subscribes-motor-fuel-dst) ### [![](https://blog.incommercialre.com/hs-fs/hubfs/Blog_graphic_Tax-Season-1031.png?width=1200&height=628&name=Blog_graphic_Tax-Season-1031.png) Tax Efficient Investing 1031 Exchange InCommercial Motor Fuel Fund V LLC What Tax Season Is Revealing About Today’s 1031 Exchanges](https://blog.incommercialre.com/company-blog/what-tax-season-is-revealing-about-todays-1031-exchanges) [![IC_logo_H-reg@2x](https://blog.incommercialre.com/hs-fs/hubfs/IC_logo_H-reg@2x.png?width=300&height=90&name=IC_logo_H-reg@2x.png "IC_logo_H-reg@2x")](https://incommercialre.com/) - [Company blog](https://blog.incommercialre.com/company-blog) --- Privacy Policy · Legal · © 2025. All rights reserved. ```json { "@context" : "https://schema.org", "@type" : "BlogPosting", "author" : { "@type" : "Person", "name" : "Angela Gallik", "url" : "https://blog.incommercialre.com/company-blog/author/angela-gallik" }, "dateModified" : "2026-02-06T20:13:51.885Z", "datePublished" : "2025-08-05T00:27:23.000Z", "headline" : "100% Bonus Depreciation Is Back: What It Means for Investors", "image" : [ "https://blog.incommercialre.com/hubfs/Blog_graphic_100-BonusDepreciation-is-Back_v3.png" ], "mainEntityOfPage" : { "@id" : "https://blog.incommercialre.com/company-blog/100-bonus-depreciation-is-back-what-it-means-for-investors", "@type" : "WebPage" }, "publisher" : { "@type" : "Organization", "logo" : { "@type" : "ImageObject", "url" : "https://blog.incommercialre.com/hubfs/IC_logo_H-reg@2x.png" } } } ```