Why Cost Segregation Is a Strategic Tax Tool for Life Science Companies
The life sciences sector is uniquely capital-intensive, highly regulated, and driven by continuous innovation. Pharmaceutical manufacturers, biotechnology firms, medical device companies, and contract research organizations (CROs) routinely invest tens or hundreds of millions of dollars into highly specialized facilities designed to support research, testing, manufacturing, and quality assurance activities. While tax planning conversations in life […]
Washington Removes Sales Tax Exemptions for Data Center Equipment Replacement
Washington has enacted legislation under Washington Senate Bill 6231 that eliminates key sales and use tax exemptions previously available to data centers. The changes impact replacement equipment and refurbished data centers, which historically allowed ongoing exemption benefits for existing facilities. Removal of Replacement Equipment Exemption Washington no longer treats replacement server equipment as qualifying exempt equipment. Only original server […]
Maximizing Tax Savings with Engineering-Based Cost Segregation
When it comes to owning property, there has been a recent uptick in cost segregation study options, ranging from engineering-based analyses to rapid reports and templated DIY solutions, offering more ways than ever to accelerate depreciation. With the resurgence of 100% bonus depreciation, it now becomes even more valuable to understand and utilize this valuable […]
179D & Passive House: Why High-Performance Design Matters
For years, the Section 179D energy efficient commercial building deduction has been a cornerstone of federal tax strategy for architects, engineers, developers, and building owners. It has rewarded projects that meaningfully reduce energy consumption through high-performance HVAC systems, lighting upgrades, and building envelope improvements. However, the legislative landscape has shifted. Under the One Big Beautiful […]
The 2026 Sunset: A Final Call for Section 179D Optimization
Section 179D deduction represents one of the final remaining high-impact incentives before the OBBBA phase-outs take full effect. As the June 30th 2026 deadline approaches, Leyton recommends a comprehensive portfolio diagnostic to identify eligible assets. For commercial real estate (CRE) owners and developers, the federal tax landscape is reaching a critical inflection point. The One […]
Cost Segregation Real Estate Insight
Common Cost Segregation Questions from Real Estate Owners Real estate investors often have questions about how Cost Segregation Real Estate strategies apply to their specific property type. Below are some of the most common questions we receive from clients, along with how our consultants address them. We continue to add new Cost Segregation Real Estate […]
What is Bonus Depreciation?
Unlocking Bonus Depreciation is a powerful way to release immediate cash flow, especially in high-interest environments where capital efficiency is critical. This accounting mechanism allows businesses to front-load depreciation deductions, turning physical infrastructure into active capital. What is Depreciation? Put simply, assets lose value over time, and we recognize that loss as depreciation. You usually […]
As 179D Phases Out, A&E Firms Should Reassess Their Federal Incentive Strategy
For more than a decade, the 179D Energy Efficient Commercial Buildings Deduction has been a meaningful federal incentive for architecture and engineering firms working on tax-exempt projects such as K-12 schools, municipal buildings, state and city facilities, higher education campuses, healthcare systems, and other nonprofit-owned properties. But the 179D opportunity phases out under current rules, […]
Ultimate Insulation Buyer Guide 2026 : Best Options and R-Value Chart
Discover the Ultimate Insulation Buyer Guide 2025! Explore the best insulation options, R-value comparisons, and expert tips to maximize energy efficiency and comfort for your home or building. What is the best type of insulation for energy efficiency in 2026? The best type of insulation for energy efficiency depends on your building’s needs, climate, and […]
2025 in Review: Key Tax & Industry Trends Shaping 2026
As we move into 2026, the strategy is no longer just about identifying tax credits, it’s about navigating a high-compliance environment where timing and domestic presence are the new currencies of innovation. In our recent year in review webinar, Leyton’s panel of experts, including: Cedric James | Director of Commercial Real Estate Devin Medrek | […]