@mickireland Yes, that was retroactively corrected in the CARES Act. Qualified Improvement Property is 15 years, and qualifies for Bonus depreciation.
However, I think the original answer is likely wrong for several reasons. First, a "build-out" implies altering the structure of the walls, which would not qualify as Qualified Improvement Property. Second, 8 months of rent were waived. Depending on the exact details of the contract, it could actually be paying 8 months of rent and effectively the landlord would claim the improvements.
