OBBBA Tax Savings Calculator
The 2025 One Big Beautiful Bill Act changed how Oregon business owners and farmers can deduct a new steel building. For some buyers, 100% of the building is deductible in year one. Use the calculator below to see a planning estimate for your project.
Total turnkey cost - building, foundation, site work
Most small businesses fall in the 24–37% range
Planning Estimate
Year-1 deduction
$400,000
Year-1 tax savings
$128,000
After-tax cost
$372,000
Federal deduction effectively covers 26% of your project cost in year one.
How this was calculated
Building used directly in manufacturing, production, refining, or processing. Qualifies under §168(n) for full year-1 deduction on the production-use portion. Assumes ~20% non-qualifying office/admin space.
This is a planning estimate, not tax advice. Actual deductions depend on construction dates, placed-in-service dates, use classification, documentation, and Oregon state conformity. Always confirm with your CPA before making a buying decision based on tax treatment.
Ready to lock in your build before the 2029 deadline?
CC Steel takes 3–4 of these projects per quarter. Get your real quote in 2 minutes.
What Changed in 2025
Allows the entire steel building shell to be written off in year one for buildings used directly in manufacturing, production, refining, or agricultural processing. Construction must start before January 1, 2029. This is the biggest change in decades for manufacturers building a new facility.
Restored permanently for property placed in service after January 19, 2025. Includes single-purpose ag structures, general farm buildings (20-year property), and land improvements. For commercial buildings, components inside the shell qualify via cost segregation.
2026 cap is $2.56M deduction with $4.09M phase-out. Covers HVAC, roofing, fire protection, security, and most equipment installed in the building.
10-year MACRS property - dairy parlors, poultry houses, hog barns, greenhouses, and other livestock-specific structures. Now permanently qualifies for 100% bonus depreciation.
Why CC Steel for a §168(n) Build
§168(n) requires specific documentation to claim the deduction - engineering drawings showing dedicated production use, construction start and placed-in-service date records, and a use-classification statement separating production square footage from non-qualifying space. A turnkey contractor delivers this as part of the build. A steel kit supplier cannot.
CC Steel takes 3–4 builds per quarter. Lead times run 9–14 months.