Situation

Samantha, a 37-year-old entrepreneur, owns several thriving fast food franchises in Minnesota, projecting a 2025 taxable income of $1,250,000 and a $500,000 tax bill at a combined 40% federal and state marginal rate. Eager to reduce her tax liability and reinvest savings into her business, she seeks a low-effort strategy to maximize deductions while supporting her expansion goals.

Solution

Samantha’s CPA recommended Equishare, a fractional ownership program that leverages IRC Section 168(k) bonus depreciation to provide immediate tax savings. Through Equishare, Samantha purchased ten one-eighth shares in a Class C motorhome, used in a rental business, for a $120,000 down payment ($12,000 per share) and financed $480,000 via a non-recourse loan through Equishare’s financing partner. Under the One Big Beautiful Bill Act’s 2025 revisions, the motorhome’s $600,000 total cost basis qualifies for 100% first-year bonus depreciation, regardless of financing, as Samantha is at risk for the loan. Equishare manages all operations, includes a 10-year warranty, and provides six weeks of annual rental availability, with rental proceeds covering loan payments, offering a low-effort solution. After reviewing with her CPA, Samantha committed to the strategy, confident it aligned with her tax and business goals.

Results

Through Equishare, Samantha deducted the $600,000 cost basis in 2025, reducing her taxable income from $1,250,000 to $650,000 and her tax bill from $500,000 to $260,000, saving $240,000. The 100% bonus depreciation, enabled by the One Big Beautiful Bill Act, combined with Minnesota’s partial conformity, provided immediate relief. With rental income covering loan payments and Equishare handling operations, the low-risk, low-effort strategy fits Samantha’s busy schedule. A 10-year warranty adds peace of mind, allowing her to reinvest the $240,000 in tax savings into expanding her franchises, improving operations, or pursuing new opportunities.