Tag: bonus depreciation

OBBBA

A Generational Reset for U.S. Manufacturing and What It Means for Industrial Real Estate

  • March 5, 2026
The industrial market is rarely reshaped by a single law, but occasionally, policy shifts redirect capital for years. Panelists at NAIOP’s I.CON West conference in Los Angeles agreed that the One Big Beautiful Bill Act (OBBBA), signed into law by President Donald Trump in July 2025, may be one of those moments.
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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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