Research

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.

Click here to read the full report.

Research contact:
Debo Ayeni

Research sponsored by ABR Capital Partners

Recent News and Insights

Research

ABRs Phil Benvenuto on Bridging the Financing Gap

According to S&P Global, commercial real estate loans totaling approximately $3 trillion are scheduled to mature between 2026 and 2028. Capital is needed not just for acquisitions but also for…
Learn More
News

ABR Capital Partners Hosts 2026 Annual Investment Outlook with Governor Larry Hogan

Baltimore, Maryland | October 1, 2026 ABR Capital Partners held its Annual Investment Outlook on Thursday, October 1, at Johns Hopkins Carey Business School in Baltimore. The program was presented…
Learn More