Real Estate

FastTrack

One Big Beautiful Bill (OBBB): What Real Estate Lawyers Must Know

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1 Total
Alabama CLE Approved 1 Total
Arkansas CLE Approved 1 Total
Arizona CLE Approved 1 Total
California CLE Approved 1 Total
Colorado CLE Approved 1 Total
Connecticut CLE Approved 1 Total
Florida CLE Approved 1 Total
Georgia CLE Approved 1 Total
Hawaii CLE Approved 1 Total
Iowa CLE Approved 1 Total
Illinois CLE Approved 1 Total
Indiana CLE Approved 1 Total
Kansas CLE Approved 1 Total
Maine CLE Approved 1 Total
Minnesota CLE Approved 1 Total
Missouri CLE Approved 1.2 Total
Northern Mariana Islands CLE Approved 1 Total
Mississippi CLE Approved 1 Total
Montana CLE Approved 1 Total
North Carolina CLE Approved 1 Total
New Hampshire CLE Approved 1 Total
New Jersey CLE Approved 1.2 Total
New Mexico CLE Approved 1 Total
New York CLE Approved 1 Total
Ohio CLE Approved 1 Total
Oklahoma CLE Approved 1 Total
Pennsylvania CLE Approved 1 Total
Rhode Island CLE Approved 1 Total
Tennessee CLE Approved 1 Total
Texas CLE Approved 1 Total
Vermont CLE Approved 1 Total
Washington CLE Approved 1 Total
Wisconsin CLE Approved 1 Total
West Virginia CLE Approved 1.2 Total
OnDemand
58 minutes
Mark Kimball
With Mark D. Kimball from MDK Law
Recorded August 28, 2025
Product ID 101396

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Overview

Help Your Real Estate Clients Harness New Tax Incentives and Deductions

The landscape of real estate taxation has just changed in a big way - are you ready to help clients capitalize on the opportunities? Join us as we break down the One Big Beautiful Bill Act (OBBBA) and explore game-changing tax changes that impact real estate developers, investors, businesses, and owners. Get critical insights into the tax changes reshaping your practice - register today!

  • Reveal enhanced tax incentives for real estate investors.
  • Learn how developers can leverage expended depreciation options and immediate expensing.
  • Unpack key tax provisions that directly affect real estate business operations.

Abbreviated Agenda

  1. Real Estate Investment - Enhanced Tax Incentives
    1. Extension/Enhancements to the Qualified Opportunity Zone (QOZ) Program
    2. Modifications to the New Market Tax Credit (NMTC) and Low-Income Housing Tax Credit (LIHTC)
    3. Interest Income Deduction for Rural or Agricultural Real Estate Loans
    4. TRS Asset Test For REITs
  2. Key Tax Changes for Real Estate Development
    1. Extension of 100% Bonus Depreciation Under Section 168(k)
    2. Immediate Expensing of Qualified Production Property (QPP)
    3. Increased Dollar Limitations for Expensing Depreciable Business Assets
    4. Phaseouts and Restrictions on Clean Energy Tax Credits
  3. Tax Provisions for Real Estate Businesses
    1. Business Interest Limitation Based on EBITDA
    2. Qualified Business Income (QBI) Deduction (Section 199A) Made Permanent
    3. Reinstatement of Depreciation and Amortization Addback for Business Interest Expense
    4. Permanent Limitation on Excess Business Losses of Noncorporate Taxpayers
  4. Increased State and Local Tax (SALT) Cap

Related Topics

Product ID 101396

Credit Details

Credits Available
Credit Status Total
Alaska CLE Reciprocity 1 Total
Alabama CLE Approved 1 Total
Arkansas CLE Approved 1 Total
Arizona CLE Approved 1 Total
California CLE Approved 1 Total
Colorado CLE Approved 1 Total
Connecticut CLE Approved 1 Total
Florida CLE Approved 1 Total
Georgia CLE Approved 1 Total
Hawaii CLE Approved 1 Total
Iowa CLE Approved 1 Total
Illinois CLE Approved 1 Total
Indiana CLE Approved 1 Total
Kansas CLE Approved 1 Total
Maine CLE Approved 1 Total
Minnesota CLE Approved 1 Total
Missouri CLE Approved 1.2 Total
Northern Mariana Islands CLE Approved 1 Total
Mississippi CLE Approved 1 Total
Montana CLE Approved 1 Total
North Carolina CLE Approved 1 Total
New Hampshire CLE Approved 1 Total
New Jersey CLE Approved 1.2 Total
New Mexico CLE Approved 1 Total
New York CLE Approved 1 Total
Ohio CLE Approved 1 Total
Oklahoma CLE Approved 1 Total
Pennsylvania CLE Approved 1 Total
Rhode Island CLE Approved 1 Total
Tennessee CLE Approved 1 Total
Texas CLE Approved 1 Total
Vermont CLE Approved 1 Total
Washington CLE Approved 1 Total
Wisconsin CLE Approved 1 Total
West Virginia CLE Approved 1.2 Total
Select Jurisdiction
CLE

Agenda

All times are shown in

  1. One Big Beautiful Bill (OBBB): What Real Estate Lawyers Must Know

    1. Real Estate Investment - Enhanced Tax Incentives
      1. Extension/Enhancements to the Qualified Opportunity Zone (QOZ) Program
      2. Modifications to the New Market Tax Credit (NMTC) and Low-Income Housing Tax Credit (LIHTC)
      3. Interest Income Deduction for Rural or Agricultural Real Estate Loans
      4. TRS Asset Test For REITs
    2. Key Tax Changes for Real Estate Development
      1. Extension of 100% Bonus Depreciation Under Section 168(k)
      2. Immediate Expensing of Qualified Production Property (QPP)
      3. Increased Dollar Limitations for Expensing Depreciable Business Assets
      4. Phaseouts and Restrictions on Clean Energy Tax Credits
    3. Tax Provisions for Real Estate Businesses
      1. Business Interest Limitation Based on EBITDA
      2. Qualified Business Income (QBI) Deduction (Section 199A) Made Permanent
      3. Reinstatement of Depreciation and Amortization Addback for Business Interest Expense
      4. Permanent Limitation on Excess Business Losses of Noncorporate Taxpayers
    4. Increased State and Local Tax (SALT) Cap

Who Should Attend

This program is designed for attorneys. Accountants, tax professionals, real estate professionals, investors, and paralegals may also benefit.

Speakers

Mark D Kimball
Mark D.
Kimball
MDK Law
Speaker bio
Mark D Kimball

Mark D. Kimball

MDK Law
Mark Kimball

is the founding shareholder of MDK Law, a firm emphasizing corporate, commercial and property law, and consulting in matters involving federal and international taxation. He is admitted to practice in Washington, New York, Texas and Oregon. Mr. Kimball is an adjunct professor of law at Eotvos Lorand and Masaryk Universities in Europe, and has served as a law school guest lecturer at Seattle University School of Law. He is also engaged as an expert witness in superior court cases involving limited liability companies, governance, and other member issues. Mr. Kimball has been admitted to the Second Circuit Bar (New York, Connecticut and Vermont), Fifth Circuit Bar (Texas and Louisiana), and the Oregon State Bar. He earned his J.D. degree and LL.M. (taxation) degree from the University of Washington School of Law, and also holds an LL.M. degree in transnational commercial practice from Europe. 

View full profile

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