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

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

Update: 2025-09-08
Share

Description

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 of this episode here: https://www.seyfarth.com/dir_docs/podcast_transcripts/ThePropertyLinePodcast_TheBigBeautifulBillUnlockedTurningTaxLawintoEnhancedRealEstateDealFlow.pdf
Comments 
00:00
00:00
x

0.5x

0.8x

1.0x

1.25x

1.5x

2.0x

3.0x

Sleep Timer

Off

End of Episode

5 Minutes

10 Minutes

15 Minutes

30 Minutes

45 Minutes

60 Minutes

120 Minutes

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

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

Seyfarth Shaw LLP