Deal Junkie pointed this out.
Buried deep in the new Economic Stimulus Act lies a lucrative perk for landlords and commercial tenants.
In an effort to revive the flagging real estate industry, Congress increased the amount of construction costs that can be written off in the first year for improvements to commercial or residential rental property.
Since 2006, only 2.5 percent of the costs of those improvements could be written off in the first year. The remainder had to be spread out over 39 years.
The new "bonus depreciation" schedule provides much quicker relief, bringing back the most generous depreciation rules that were in place after the Sept. 11 terrorist attacks.