Owning a building will be the largest financial investment you make. After purchase, you are responsible for upkeep, maintenance, and repairs, which all add up. Regular service, maintenance, and improvements are needed so you have to prepare for these expenses ahead of time. Previously, taxpayers could not see any return until the property had depreciated over a 39-year period.  The good news is that you can breathe a sigh of relief now, as changes to the Tax Cuts and Jobs Act makes possible tax cuts available to re-roofing projects. The definition of qualifying property has been expanded to include roofing, giving taxpayers and building owners a chance to recoup their investments quicker.

What is Section 179?

The Tax Cuts and Jobs Act of 2017 recently expanded the definition of qualified property to include roofing. Under section 179 of the tax code, roofing projects are eligible for tax cuts, so long as the qualified properties are non-residential. The information below can help you to determine if your company is eligible for this tax benefit should you need to make any improvements or upgrades to your nonresidential roofing.

With this new section to the tax code, taxpayers can now expense the costs of qualifying property (including roofing) immediately rather than waiting for several years of depreciation. There has also been an increase in the expensing limits with the maximum now being $1 million. There is also a phase-out threshold of $2.5 million. It is important to remember that these limits are only effective for the qualifying property that has been placed into after December 31, 2017.

Roofing Now Qualifies

Roofing along with heating, ventilation, fire protection, alarm systems, and air conditioning are now included as qualifying property items eligible for a tax cut. With this expansion of the definition, taxpayers can now fully expense roofing upgrades and improvements including full re-roofing projects. All costs for these qualifying projects can now be expensed within the year of purchase by any taxpaying individual that is eligible under Section 179.


If you have any questions you should reach out to your tax professional. They can help you determine if you are eligible to start enjoying this more favorable tax term and financial benefits so you can start saving money today.

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