Most healthcare operators renovate constantly.
Walls move. Therapy rooms change. Corridors shift. Nursing stations get rebuilt.
But almost no one asks the tax question:
Are we treating these interiors like 39-year buildings… when many components aren’t?
Reusable wall systems, interior buildouts, lighting, HVAC, and modular construction inside rehabilitation hospitals often qualify for:
- Cost segregation
- Bonus depreciation
- Section 179D
- Form 3115 look-backs
That means renovation cycles can quietly create hidden after-tax cash flow.
This is a real example of what I call Tax Logic — looking at buildings the way the IRS actually classifies components, not the way invoices describe them.
This is a good example of how AI + tax code + construction methods turn into something very practical for real operators.