Retail and restaurants now have a safe harbor income tax accounting method to determine whether costs paid to refresh or remodel a qualified building are deductible repairs and maintenance expenses, or if they must be capitalized. The safe harbor method simplifies the determination. Under the safe harbor, a qualified taxpayer deducts 75% of its qualified costs as repairs and maintenance and capitalizes the remaining 25% of its qualified costs. The revenue procedure is effective for tax years beginning after 2013. Rev. Proc. 2015-56, 2015-49 IRB . If you have any questions, please contact your Linkenheimer LLP CPA.