Market Share

The Official Blog for Commercial Real Estate

Tag: Section 199A

Federal legislation

Inside Washington: Tax Reform, Incentives and the 2026 Political Landscape

  • September 9, 2025
At CRE Converge in Toronto, NAIOP’s Senior Director of Federal Affairs Eric Schmutz dove into the latest federal legislation impacting the commercial real estate industry. The session centered on a major win for the commercial real estate industry: the One Big Beautiful Bill Act signed this summer. The legislation makes several important provisions permanent while introducing new incentives designed to support investment, development and economic growth.
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Capitol Hill

From Deductions to Depreciation: Real Estate Tax Impacts of the One Big Beautiful Bill Act

  • July 16, 2025
On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). Read a summary of the provisions that impact the commercial real estate industry as well as commentary on some issues that NAIOP's government affairs team overcame in the process by David Sobochan, Market Leader, Real Estate and Construction Partner for Cohen & Co, who is a member of NAIOP’s national Tax & Finance Government Affairs advisory committee.
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