The One Big Beautiful Bill & Orlando Vacation Homes: What 100% Bonus Depreciation Means for Buyers
Posted by Team Donovan on
Published August 11 2026
The One Big Beautiful Bill & Orlando Vacation Homes: What 100% Bonus Depreciation Means for Buyers
Signed into law on July 4 2025, the One Big Beautiful Bill Act (OBBBA) — widely known simply as the “Big Beautiful Bill” — made the most significant changes to US real estate taxation in nearly a decade. For buyers of vacation homes and short-term rentals in the Disney corridor, one provision stands above the rest: 100% bonus depreciation is back, and this time it is permanent.
Below is a plain-English guide to what the bill changed, how it applies specifically to resort-area homes in communities such as Reunion Resort, ChampionsGate, Windsor Hills and Emerald Island, and what overseas buyers need to know. As always: we…