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Key CRE Provisions in the One Big Beautiful Bill Act

July 30, 2025 | On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (“OBBBA”). At nearly 900-pages long, the OBBBA makes permanent many of the tax provisions that were included in the 2017 Tax Cuts and Jobs Act (“TCJA”), retains the existing rules for 1031 exchanges and carried interest, and also adds new provisions to the tax code that the OBBBA’s supporters believe will encourage real estate investment and development. This article summarizes some of the OBBBA’s key provisions and their potential impact on commercial real estate.

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Research contact:
Debo Ayeni

Research sponsored by ABR Capital Partners

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