Article

For today’s farmers, every investment decision matters. From equipment purchases to facility improvements, the goal is simple: build smarter, protect long-term value, and maximize financial opportunity. Thanks to permanent bonus depreciation under the Big Beautiful Bill Act, that goal just became easier to achieve.

With 100% bonus depreciation now permanent, farmers can deduct the full cost of a new agricultural building in the year it’s placed in service. That means a new pole barn, machine shed, livestock facility, or farm shop can provide immediate tax advantages, while also supporting long-term operational needs.

But the tax benefit is only part of the equation.

A building is a long-term asset, and how it’s designed and constructed matters just as much as when it’s built. That’s where choosing the right builder becomes critical.

For more than 65 years, FBi Buildings has partnered with farmers to design and construct custom post-frame buildings built for durability, efficiency, and longevity. Established in 1958 and rooted in the Midwest, FBi brings decades of agricultural expertise to every project.

Rather than offering one-size-fits-all solutions, FBi Buildings takes an education-first approach. Their team works closely with customers to explain options, answer questions early, and ensure each building is designed around the farm’s specific needs, whether that’s equipment storage, livestock housing, grain handling, or future expansion.

Today, FBi Buildings serves farmers in select Ohio counties and surrounding Midwest markets, combining regional knowledge with experienced crews to help streamline the building process from design through construction.

With permanent bonus depreciation in place, now is a powerful time to invest, not just for tax savings, but for the long-term value of your operation. Pairing smart financial timing with a builder focused on engineered strength and clear guidance helps farmers make confident decisions that pay off for years to come.

To learn more about agricultural building options or explore whether now is the right time to build, visit fbibuildings.com/ohio.