Understanding the Real Estate Provisions in the “One Big Beautiful Bill” Act
The “One Big Beautiful Bill” Act recently passed the House and introduces significant changes that could impact your real estate investments and tax strategies.
Join us for a webinar where our real estate tax specialists break down the key provisions what the impacts could be for the real estate industry, and where the legislation goes from here.
Key Topics
- Extension of the IRC Sec. 199A QBI Deduction
- Limitation on Deduction for Qualified Residence Interest
- Termination of Miscellaneous Itemized Deductions
- Extension of 100% Bonus Depreciation
- Reinstatement of Depreciation, Amortization, and Depletion Add-Back for IRC Sec. 163(j)
- Increased IRC Sec. 179 Expensing Limits
- Increase in SALT Deduction Cap
- Limitations on SALT Pass-Through Entity Tax Workarounds
- Permanent Limitation on Excess Business Losses
- REIT Taxable REIT Subsidiary (TRS) Asset Test
- Exclusion of Interest on Loans Secured by Rural or Agricultural Real Property
- Energy Credit Changes
- Low-Income Housing Tax Credit
- Extension and Modification of the Qualified Opportunity Zone (QOZ) Program
Register now to gain valuable insights and stay ahead of the curve with the latest legislative changes.
