Construction Benefits to Know About the One Big Beautiful Bill Act

Sep 2, 2025

The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, includes a variety of measures that are expected to bolster the American manufacturing industry and increase construction of new buildings nationwide. Thanks to our quick manufacturing and installation timelines, Vulcan Steel Structures is ready to help you take full advantage of the new 100% first-year bonus depreciation—now law under OBBBA. But before we take a closer look at the bill, please note that this blog is our interpretation of the bill and should not be considered accounting, financial, or tax advice.

100% First-Year Bonus Depreciation & Equipment Benefits

This portion of OBBBA replaces the current 40% bonus depreciation on qualifying assets by reinstating the 100% first-year bonus depreciation. This massive reduction was initiated by the Tax Cuts and Jobs Act; however, that act allowed for the deduction to drop annually.1 OBBBA does not stipulate an annual drop and is intended to be permanent.

 

As a manufacturer, we understand that equipment is a costly investment for just about any operation. By allowing for 100% first-year depreciation on qualifying machinery and equipment, we are confident that manufacturers like us and our partners in the manufacturing and production spaces will begin to see major positive impacts.2

Dates to remember:
This benefit applies to qualifying assets acquired and placed in service after Jan. 19, 2025.

Qualified Production Property

The new Qualified Production Property (QPP) stipulations offer consumers an additional 100% depreciation allowance on QPP acquired and placed in service through 2030. The QPP allowance offers a major incentive for the construction of non-residential buildings used for manufacturing, production, or refining.3

Thanks to quick design, production, and installation times, metal buildings are the clear choice for making sure that your qualifying facility is built and placed into service on time.

Dates to remember:
This allowance may apply when construction begins between January 19, 2025, and January 1, 2029, or the acquisition of the property occurs after January 19, 2025.3

Overall, the OBBBA provides American businesses with significant savings opportunities. Pairing these new benefits with the priorities outlined in America’s AI Action Plan, we expect to see a significant demand for new metal buildings to house data centers and manufacturing facilities to produce the chips needed for advanced computing capabilities.
Are you ready to begin your next project? Contact our team today to learn how a metal building can give you the space you need!
1Sompels, Jeremy & Winterkorn, Jonathan. 2025. “100% bonus depreciation returns with the One, Big, Beautiful Bill.” Plante Moran, July 21, 2025. https://www.plantemoran.com/explore-our-thinking/insight/2022/08/the-tcja-100-percent-bonus-depreciation-starts-to-phase-out-after-2022.
2Guckes, Michael. 2025. “What the One Big Beautiful Bill Means for the Construction Industry.” ConstructConnect News, July 7, 2025. https://news.constructconnect.com/what-the-one-big-beautiful-bill-means-for-the-construction-industrywhat-the-one-big-beautiful-bill-means-for-the-construction-industry.
3Ingersoll, Buchanan & PC, Rooney. 2025. “One Big, Beautiful Bill… Simplified.” Article & Advisories, July 3, 2025. https://www.bipc.com/one-big,-beautiful-bill-.-.-.-simplified.