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
