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For tax years beginning in 2025, the IRS lists the maximum Section 179 deduction at $2.5 million, with the deduction reduced once total qualifying Section 179 property placed in service exceeds $4 million. Under IRS rules, certain improvements to nonresidential real property may qualify for Section 179 treatment. The IRS specifically lists roofs as one eligible improvement when the improvement is made after the building was first placed in service.

That does not mean every roof qualifies.

New construction is different. Residential property is different. Repairs, replacements, depreciation, bonus depreciation, and Section 179 all need to be reviewed by the building owner’s CPA.

But this creates a stronger sales conversation.