ROJAS CPA & ADVISORY Client Advisory Memorandum TO: Real Estate Investor Clients FROM: Rojas CPA & Advisory DATE: July 15, 2026 RE: Five Tax Developments Real Estate Investors Should Act On in 2026 — The One Big Beautiful Bill Act (OBBBA) and Related Planning Executive Summary The One Big Beautiful Bill Act ("OBBBA"), signed into law on July 4, 2025, is the most consequential piece of tax legislation for real estate investors since the 2017 Tax Cuts and Jobs Act. Several provisions that were scheduled to phase out or expire are now permanent, several new opportunities have opened, and a handful of valuable incentives are sunsetting on hard deadlines — one of them this month. This memorandum summarizes the five developments we believe matter most to your portfolio in 2026 and beyond, along with the practical steps we recommend for each. Please contact our office before acting on any item; several of these provisions interact with one another, and the right … [Read more...] about Client Advisory Memorandum Real Estate 2026
Archives for July 2026
New Tax Planning Opportunities for Real Estate Investors
Real Estate Tax Planning in 2026 Real estate investors should review tax planning strategies involving 100 percent bonus depreciation, cost segregation, business interest deductions, the Qualified Business Income deduction, Section 179, energy incentives, Opportunity Zones and like-kind exchanges before making major acquisitions, improvements or property disposition decisions. Rojas & Associates CPAs provides tax planning services for real estate investors and property owners. Tax planning before a transaction may provide more flexibility than addressing tax consequences after a transaction or at year end. Important: Tax results depend on each investor's individual circumstances. This information is educational and should not be considered individualized tax guidance. For real estate investors, the tax landscape has shifted once again, creating new planning opportunities that could … [Read more...] about New Tax Planning Opportunities for Real Estate Investors
