ENCOURAGES INVESTMENT IN US MANUFACTURING
PERMANENCE BRINGS PREDICTABILITY TO MULTIFAMILY INVESTING
Above all, permanence means predictability. Now key tax provisions are locked in for the long term, including 100% bonus depreciation, the 20% Qualified Business Income deduction, secure Opportunity Zones, and 1031/721 exchanges. This means syndicators can plan multi-year holds knowing the tax framework won’t disappear, making multifamily capital raises far more compelling. Investors gain the confidence to structure deals over five, ten, or even fifteen years, while operators can reinvest cash flow into upgrades and new acquisitions with far less concern about shifting rules. By removing the uncertainty that often stalls transactions, the Big Beautiful Bill provides a durable foundation for steady growth and long-term wealth creation in multifamily real estate.
The new One Big Beautiful Bill makes Qualified Production Property (QPP) a major incentive for manufacturers by allowing a 100% first-year depreciation deduction. To qualify, property must be used in a U.S.-based production activity. Construction of new facilities must begin after January 19, 2025, and before January 1, 2029. Acquisition of existing property must also occur in that same window, provided it wasn’t used in production between January 1, 2021, and May 12, 2025. Most importantly, all property must be placed in service before January 1, 2031. This timeline strongly encourages investment in American manufacturing.
PLAN MULTI-YEAR HOLDS KNOWING THE TAX FRAMEWORK WON’T DISAPPEAR.
TO QUALIFY, PROPERTY MUST BE USED IN A U.S.-BASED PRODUCTION ACTIVITY.
Ashley Wilson Co-Founder
Jason Malabute Principal Malabute & Co., CPAs Connect with Jason
Bar Down Investments Connect with Ashley
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