In this week’s episode of the Tax Smart REI Podcast, Thomas Castelli and Nathan Sosa break down what real estate investors need to know about the draft of the 2025 tax bill, dubbed the “One Big, Beautiful Bill”, including what’s in it, what might change, and how to prepare for the opportunities it presents.

Key topics covered:

- The likely return of 100% bonus depreciation (and who qualifies)
- SALT cap drama: why it could derail the bill
- Changes to Qualified Opportunity Zones and what they mean for investors
- Section 179 expensing increases for short-term rentals and asset-heavy businesses
- QBI deduction bumps and simplified rules for service-based businesses
- Full expensing for industrial facilities (and how it could spark a manufacturing boom)
- “No tax on tips, overtime, or Social Security” — what made it in and what didn’t

Plus, we cover what provisions are being made permanent, what’s being rolled back, and why now is the time to align with a tax advisor who knows how to play offense with the tax code.

To become a client, request a consultation from Hall CPA, PLLC at go.therealestatecpa.com/3KSEev6

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