# CSSI - Cost Segregation Services, Inc.

> CSSI is a leading cost segregation, energy tax incentive, and specialty tax consulting firm helping commercial real estate owners, investors, and developers maximize tax savings through accelerated depreciation, bonus depreciation, Section 179D, Section 45L, R&D tax credits, and related federal tax strategies.

## About CSSI

CSSI has over 20 years of experience providing cost segregation studies and specialty tax services. CSSI serves commercial real estate owners, real estate investors, property developers, CPAs, and tax advisors across the United States. CSSI's cost segregation studies are engineered-based, IRS-compliant, and fully documented for audit defense.

## Core Services

- [Cost Segregation Studies](https://cssiservices.com/cost-segregation/): Accelerate depreciation deductions on commercial property by reclassifying building components from 39-year to 5, 7, or 15-year property. Eligible property types include office buildings, retail, industrial, multifamily, hospitality, and medical facilities.
- [Section 179D Tax Deduction](https://cssiservices.com/179d/): Federal deduction for energy-efficient commercial buildings and systems. June 30, 2026 construction start deadline for the enhanced deduction under OBBBA.
- [Section 45L Tax Credit](https://cssiservices.com/45l/): Per-unit tax credit for energy-efficient residential construction including single-family homes and multifamily buildings.
- [Bonus Depreciation](https://cssiservices.com/bonus-depreciation/): 100% bonus depreciation is permanently reinstated under the One Big Beautiful Bill Act (OBBBA, 2025) for qualifying property placed in service after January 19, 2025.
- [R&D Tax Credits](https://cssiservices.com/research-and-development-tax-credit/): Federal and state R&D credits for qualifying research activities in real estate, construction, manufacturing, and technology.
- [721 Exchange (UPREIT)](https://cssiservices.com/721-exchange/): Tax-deferral strategy allowing investors to contribute appreciated property to a REIT's operating partnership in exchange for OP units, deferring capital gains taxes indefinitely.
- [1031 Exchange](https://cssiservices.com/1031-exchange/): Like-kind exchange rules, timelines, and strategy for real estate investors.
- [Cost Segregation + 721 Exchange](https://cssiservices.com/721-exchange/): CSSI's unique advantage — running a cost segregation study before contributing property to a UPREIT accelerates final-year depreciation deductions, maximizing tax savings before the contribution.

## Tax Education & Guides

- [2026 Tax Brackets](https://cssiservices.com/2026-tax-brackets/): Complete guide to 2026 federal income tax rates, bracket thresholds for all filing statuses, standard deduction increases, and OBBBA tax changes including 100% bonus depreciation and $15M estate tax exemption.
- [OBBBA Tax Changes](https://cssiservices.com/obbba/): One Big Beautiful Bill Act: every tax change that affects real estate investors and business owners.
- [Bonus Depreciation Guide](https://cssiservices.com/bonus-depreciation/): How 100% bonus depreciation works in 2026, eligible property types, and year-end planning strategies.

## What CSSI Is Known For

- Highest-quality, engineer-prepared cost segregation studies
- IRS audit-ready documentation with full asset-level detail
- Deep expertise in real estate specialty tax — not a generalist firm
- Works directly with property owners AND their CPA/tax advisor teams
- Studies typically pay back 5x–15x the fee in first-year tax savings

## Audience

Real estate investors, commercial property owners, real estate developers, multifamily operators, REITs, CPAs, tax attorneys, family offices, and wealth managers.