Azure Printed Homes announced that its 3D-printed modular and park-model structures may qualify for “100% bonus depreciation” and expanded Section 179 benefits under the recently passed One Big Beautiful Bill Act (OBBBA).
The incentive applies to relocatable park models, glamping suites, ADUs, workforce housing, and commercial modular structures purchased and placed in service before year-end, offering operators an immediate tax advantage and improved cash flow.
Azure Printed Homes, a 3D-printed modular construction, emphasized that many of its relocatable units meet Tangible Personal Property (TPP) criteria under OBBBA.
The legislation restores 100% first-year bonus depreciation for qualifying TPP and significantly increases Section 179 expensing limits, potentially allowing operators to expense the full purchase cost of eligible units in the year they are deployed.
“Most people still assume you can’t take accelerated depreciation on a structure but modular park models and relocatable 3D-printed units are different,” Gene Eidelman, co-founder of Azure Printed Homes, said in a press release.
Eidelman noted that because these units are movable and non-permanent, they frequently qualify for accelerated depreciation, creating an “extraordinary financial opportunity” for operators investing before the end of the year.
Azure’s printed structures are designed for fast deployment, sustainability, and low waste, making them suitable for glamping resorts, campgrounds, RV parks, and short-term rental communities.
The federal tax advantages include 100% bonus depreciation, a Section 179 deduction limit of $2.5 million, and a phase-out threshold of $4 million.
Eligible modular units can also use 5- or 7-year MACRS schedules instead of traditional 39-year commercial depreciation.
Operators may expense the full cost in year one when units are placed in service, provided they meet TPP criteria. Azure advises buyers to consult CPAs or tax professionals to confirm eligibility and determine optimal depreciation strategy.
These units’ relocatable design allows operators to expand capacity without lengthy permitting or construction delays, meeting growing demand for glamping and boutique outdoor accommodations.
“Our printed units are durable, beautiful, and built for high guest satisfaction,” Eidelman said. “The ability to bring a luxury suite online quickly — and write it off immediately — is a game changer for the entire outdoor hospitality industry.”
Azure offers rapid production and delivery nationwide. The product line includes park models, printed suites, modular hospitality units, and commercial structures designed to be reconfigurable as business needs evolve.
“With demand for glamping, outdoor recreation, and boutique accommodations soaring across the U.S., operators are racing to add inventory before the next season. Azure’s printed park models and modular structures install 70% faster, generate near-zero waste, and allow operators to expand capacity without lengthy construction timelines or permitting delays,” the press release adds.