Category: Real Estate

Real Estate

Planning for the Expansion of Depreciation Deductions and Other Real Estate Planning Incentives Contained in the New Tax Law by Joshua P. Heberling, CPA


Posted on July 10, 2025 by Joshua Heberling

The U.S. government’s One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, contains a permanent reinstatement of 100 percent bonus depreciation and other tax-savings provisions that encourage businesses to invest in new assets. These tools enable businesses, including real estate owners and developers, to write off a greater portion of their […]

Navigating the Pass-Through-Entity Tax as a Workaround to the State and Local Tax Deduction Limit by Maxwell Jewell, CPA, MST


Posted on December 16, 2024 by Maxwell Jewell

Since the enactment of the Tax Cuts and Jobs Act (TCJA) in 2017, several states have proposed optional pass-through entity taxes (PTETs) to help their residents escape the law’s $10,000 limit on deductions for state and local taxes (SALT) payments on their personal income tax returns. However, because the PTET requirements can vary widely from […]