RubinBrown was featured in ConstructionDive, where Chris Coleman, Business Tax Services Partner, shared his expertise on maximizing bonus depreciation benefits for construction firms amid a constrained IRS environment. Read the full article on ConstructionDive.com by clicking here.

Key Highlights:

• 100% bonus depreciation has been restored, allowing construction firms to fully expense qualifying assets in the year they are placed in service, significantly improving near‑term cash flow.
• Timing and execution matter as much as the tax change itself, with documentation, asset classification, and internal processes playing a critical role in successfully claiming the benefit. IRS staffing constraints increase compliance risk, making well‑supported, internally consistent filings more important as guidance and response times slow. 
• Cost segregation studies can substantially enhance deductions, especially when combined with 100% bonus depreciation, but must be carefully prepared and aligned with IRS guidance to withstand scrutiny. 
• Accurate fixed‑asset records are essential, including proper placed‑in‑service dates, removal of obsolete “ghost” assets, and reconciliation of book and tax depreciation schedules. 
• Strong internal controls and documentation reduce exposure, helping firms avoid extended IRS reviews, reclassification of assets, or delayed refunds. 

4 bonus depreciation tax tips for construction firms | Construction Dive

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To learn more about our services, visit RubinBrown's Tax Services webpage or contact Chris Coleman.

Published: 04/08/2026

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