RENT Magazine Q4'25

Neutral Source Links for Readers • QOZF Mechanics IRS Frequently Asked Questions and Investment (Wikipedia, wellsfargo.com, IRS, iCapital) • Depreciation Tools Comparisons & Current Limits for Section 179 and Bonus Depreciation (nationalfunding.com) • SALT Deduction Overview Tax Code History, Expanded Cap Details, Income Phase-Outs, and Distributional Impacts (Thomson Reuters Tax)

FINAL THOUGHTS

Setting aside the politics of budgeting, the One Big Beautiful Bill Act successfully combines permanence for proven tax strategies with new growth incentives. Whether seeking short- term deduction maximization or long-horizon wealth planning, real estate remains among the most tax-efficient investment avenues, now with even stronger tools and clarity for the years ahead. For more information about passive real estate investments and 1031 exchanges, please call 1031 Capital Solutions at 1-800-445-5908 or visit our website, 1031capitalsolutions.com.

THE ONE BIG BEAUTIFUL BILL ACT SUCCESSFULLY COMBINES PERMANENCE FOR PROVEN TAX STRATEGIES WITH NEW GROWTH INCENTIVES.

RICHARD D. GANN, JD Managing Partner 1031 Capital Solutions (800) 445-5908 1031CapitalSolutions.com

Richard D. Gann has been a member of the State Bar of California since 1997. Managing Partner of 1031 Capital Solutions and co-author of the book, How to Retire from Being a Landlord .

i New property for which construction begins after Jan. 19, 2025, but before Jan. 1, 2029, and placed in service before Jan. 1, 2031. This information is for educational purposes only and does not constitute direct investment advice or a direct ofer to buy or sell an investment, and is not to be interpreted as tax or legal advice. Securities ofered through Concorde Investment Services, LLC (CIS), member FINRA/SIPC. Advisory services ofered through Concorde Asset Management, LLC (CAM), an SEC registered investment adviser. Insurance products ofered through Concorde Insurance Agency, Inc. (CIA). 1031 Capital Solutions is independent of CIS, CAM and CIA.

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