July 2025 Tax Reform Special Report: Depreciation, OZs, and Section 179 Extended
- The Vara Group
- Jul 18
- 1 min read
Updated: Jul 25
The July 2025 Tax Reform Special Report highlights critical tax provisions impacting commercial real estate, all of which were retained or enhanced under the latest legislation.
🔹 100% Bonus Depreciation is now permanent, reducing upfront costs for capital investment and accelerating returns.
🔹 Opportunity Zones were expanded and extended, offering continued incentives for long-term investment in designated areas.
🔹 Section 179 and LIHTC enhancements are expected to boost development, particularly in underserved markets.
These changes provide meaningful clarity for real estate investors and developers navigating a complex policy environment.
