In a major boost for business owners and commercial real estate investors, the One Big Beautiful Bill Act (OBBBA), signed into law on July 3, 2025, has officially reinstated 100% bonus depreciation.
Under the new legislation, businesses can immediately deduct 100% of the cost of qualifying business property placed in service after January 19, 2025. This powerful tax incentive makes it significantly more affordable for investors to acquire income-producing properties — including gas stations and convenience stores.
For buyers, this means that a large portion of the purchase price allocated to qualifying assets — such as fuel pumps, canopies, store equipment, and even certain site improvements — can be written off in the first year, dramatically improving cash flow and reducing taxable income.
At Gas Stations USA Realty, we specialize in helping buyers and sellers navigate opportunities like this. If you’re considering purchasing a gas station, now is the time to take advantage of this reinstated tax benefit.
Contact us today for more information on how 100% bonus depreciation can impact your next investment.