Here’s What That Means for Your FFE & Prefab Wall Strategy

As part of the One Big Beautiful Bill Act (OBBBA) passed earlier this year, businesses can now permanently deduct 100% of the cost of qualified assets—including furniture, fixtures, and prefabricated walls—in the year those assets are placed in service.

This applies to qualifying property placed in service after January 19, 2025—which means the opportunity is already live.

For finance and tax teams, that means accelerated write-offs. For facilities, construction, and procurement teams, it means more incentive to move projects forward with FFE or prefab walls that qualify.

At Slate and Constructive, we help clients align design and delivery strategies with capital planning. This tax change gives businesses a unique opportunity to act with confidence—knowing the cost of investing in quality, flexible space solutions can pay off more immediately.

Connect with us to learn about how this could apply to your upcoming projects.

Source: Vinson & Elkins LLP, “One Big Beautiful Bill Act: Key Tax Impacts for Businesses”