Navigating the First Tax Season Under the OBBBA
- April 15, 2026
This April 15 marks the first Tax Day under the One Big Beautiful Bill Act (OBBBA). Signed into law on July 4, 2025, this landmark legislation introduces significant benefits for the commercial real estate sector. NAIOP was a strong advocate for the commercial real estate industry during the negotiation of OBBBA and has continued to engage with the Treasury Department and the Internal Revenue Service (IRS) as regulations to implement provisions important to NAIOP members have been promulgated.