SERVING NEW MEXICO
On July 4, 2025, the signing of the One Big Beautiful Bill Act (OBBBA) fundamentally altered the landscape of commercial property investment.
For decades, a commercial roof was a liability—a "sunk cost" you wrote off slowly. But under the new laws, a roof replacement is now a high-velocity tax asset.

We aren't just "roofers." We are Strategic Infrastructure Partners helping you execute a massive tax move before the 2026 deadlines.
The landscape of commercial property investment was fundamentally altered on July 4, 2025, with the signing of the One Big Beautiful Bill Act (OBBBA). For commercial property owners, this legislation has transformed a major capital expenditure—your roof—into a high-velocity tax asset.
Permanent 100% Bonus Depreciation The act permanently reinstates 100% bonus depreciation for qualified property placed in service after January 19, 2025. This eliminates the previously scheduled phase-down, allowing for full upfront write-offs of major capital investments
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