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July 2025 Tax Reform: CRE Incentives Extended and Strengthened

The July 2025 Tax Reform—passed as part of the “One Big Beautiful Bill”—delivers long-awaited tax clarity for commercial real estate investors. Key provisions supporting long-term investment strategy have been preserved or expanded, positioning the sector for greater certainty heading into 2026.

🔹 Bonus Depreciation: 100% write-off extended through 2026 🔹 1031 Exchanges: Remain fully intact for real property 🔹 Estate & Gift Tax Exemptions: Increase to $15M per individual beginning in 2026

These updates reaffirm CRE’s favorable tax environment and offer critical guidance for strategic planning over the next 18 months under the July 2025 Tax Reform framework.





U.S. Capitol with July 2025 Tax Reform stats on bonus depreciation, 1031 exchanges, and estate tax exemption extension.

 
 
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