PRESERVED FOUNDATIONS: CORE TAX TOOLS INTACT Beyond new incentives, the Act maintains many foundational strategies vital to investor planning: TAX INCENTIVE UPDATE Oil & Gas Intangible Drilling Costs 20% Qualified Business Income (QBI) Deduction Estate & Gift Tax Exemption Long-Term Capital Gains Brackets Federal Income Tax Brackets 1031 Exchanges
Remain fully deductible. Preserved with updated phaseout ranges. Increased to $15 million in 2026. 15% and 20% thresholds remain unchanged. No modifications. All rules and benefits upheld. Fully preserved. Continues to shield unrealized gains from estate taxation.
721 Transfers into UPREITS Step-Up in Basis at Death
• Long-term tax deferral and exclusion via QOZFs • Accelerated cost recovery through bonus depreciation and Section 179 • Expanded SALT relief • Preservation of traditional deferral tools like 1031 exchanges, investors can optimize both immediate deductions and long-term wealth transfer WHY IT MATTERS FOR INVESTORS Investors, especially in rental real estate and private placements, now face a tax landscape with more flexibility, certainty, and opportunity . By combining:
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