We're sure you've heard—President Trump signed the One Big Beautiful Bill into law on July 4, 2025, and it could bring huge financial advantages to buyers, investors, builders, and landlords.
Here’s what matters most if you’re in or around real estate:
Immediate Expensing for Commercial Construction
If you're building or investing in commercial property tied to production, agriculture, or manufacturing, you can now write off 100% of the cost upfront (instead of slowly over time). This is a massive win for developers and job-creating projects.
Bonus Depreciation is Back—Permanently
Got equipment, property improvements, or short-life real estate assets? You can now deduct 100% of those costs immediately. That’s cash back in your pocket faster.
20% Pass-Through Deduction is Now Forever
If you earn rental income or run a business through an LLC, S corp, or partnership, you get to keep that 20% tax deduction every year—it’s no longer set to expire.
Opportunity Zones (OZs) Are Here to Stay
The OZ program, which gives investors big tax breaks for improving underserved areas, is now permanent. New OZs will be designated every 10 years—with extra incentives for investing in rural regions.
More Tax Credits for Developers
Real estate developers will benefit from:
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A bigger pool of Low-Income Housing Tax Credits (LIHTC)
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Easier access to 4% LIHTC for projects using bond financing
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Permanent status for the New Markets Tax Credit (NMTC)
Special Lending Perks in Rural & Ag Areas
Banks and lenders now get a tax break when issuing real estate loans for rural or agricultural land, which could mean more flexible financing for land buyers and farm properties.
The Bottom Line:
This bill is a major win for real estate. Whether you're buying land, renovating rentals, investing in income properties, or developing commercial buildings, this new law opens doors—financially and strategically.
If you’re wondering how this could affect your next move, let’s talk strategy. I’m always here to break it down in plain English.
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B & C
Texas Real Estate Twins
B-940-781-4829 C- 940-704-6033
