Скачать или смотреть The Big Beautiful Bill Is Law: HUGE Wins for Real Estate & Small Business Owners

In this week’s episode of the Tax Smart REI Podcast, Thomas Castelli and Nathan Sosa break down everything real estate investors and business owners need to know about the now-official “Big Beautiful Bill”, the sweeping tax package that just became law.

Key topics covered:

100% bonus depreciation is back and permanent: who qualifies and when it starts
QBI updates: simplified rules, new thresholds, and small business wins
SALT cap expansion (finally!) and what the five-year phase-in means for planning
Section 179 expensing: higher limits and how it benefits STRs and commercial assets
Qualified Opportunity Zones get renewed: what’s changing in 2027
And more!

Plus, we highlight the planning window left in 2025, how to take action before year-end, and why this bill sets the stage for strategic investing and long-term tax savings.

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00:00 – Intro to the Tax Smart REI Podcast
00:34 – REI Daily Newsletter Launch
01:23 – Guest Introduction: Nate on the Big Beautiful Bill
02:06 – Establishing the 2017 Tax Law as Permanent
02:44 – What’s Been Made Permanent
04:12 – Qualified Business Income (QBI) Small Tweaks
05:29 – What’s Changed in the Bill
06:47 – SALT Cap Expansion and PET Still Allowed
07:49 – No Tax on Tips and Overtime Pay
09:46 – No Tax on Auto Loan Interest
11:53 – 100% Bonus Depreciation Returns Permanently
13:34 – Bonus Depreciation Timing and Eligibility
15:02 – Self-Construction and Qualified Production Property
18:29 – Excess Business Losses Stay Favorable
22:14 – Qualified Small Business Stock (QSBS) Updates
24:44 – Who Should Look Into QSBS?
25:32 – Qualified Opportunity Zones (QOZ) Get a Boost
27:55 – New QOZ Step-Up Rules and Election Timing
29:39 – Section 179 Expansion
31:04 – Who Can Use Section 179?
32:16 – Interest Expense Limitation Reforms
33:58 – New Charitable Deduction Cap
34:49 – Final Thoughts and Real Estate Strategy Timing
36:17 – Nate's Newsletter and Ongoing Strategy Updates
37:01 – Get Help with Personalized Tax Planning

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