The Property Line: The Big Beautiful Bill Unlocked: Turning Tax Law into Enhanced Real Estate Deal Flow

The One Big Beautiful Bill Act (OBBBA) is reshaping the tax landscape for real estate and, if you’re a sponsor, developer, or investor, it’s changing how you may approach deals. The biggest headlines: 100% bonus depreciation is back and permanent, unlocking year-one deductions and making cost segregation essential again; interest deductibility is easier, reducing the need for elections that previously limited depreciation; and the Opportunity Zone program is now permanent, with a map refresh in 2027 and new perks for rural areas.

In this episode, Matt Peurach joins James O’Brien and Eric Greenberg to discuss how OBBBA is transforming the way real estate capital stacks are built and what sponsors should do in terms of re-underwriting current and pipeline projects, revisiting shelved deals, and preparing for the upcoming OZ redesign.

Read the full transcript here.

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The Property Line™ is a brief and lively discussion of the biggest issues facing the commercial real estate industry. The podcast will deliver insights from Seyfarth's real estate lawyers and other industry leaders on current market trends and how they impact all facets of commercial real estate. 

If you have a question about this topic, ideas for future episodes, or are interested in being a guest speaker, please reach out to us.

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