How CRE Stands To Benefit From The New Federal Tax Rules

The tax landscape for commercial real estate changed dramatically when President Donald Trump signed the One Big Beautiful Bill Act  into law in 2025. 

Among its several CRE-friendly provisions, the law lowered the corporate tax rate from 35% to a flat 21%.  

Warren Dazzio, executive vice president of sales for CSSI Services, a tax consulting firm whose expertise includes performing cost segregation studies for CRE clients, said those with an LLC, S Corp or C Corp did not see their tax rates rise as a result of the bill. This is significant, he said, because most real estate owners have their properties in one of those entities.

“The Big Beautiful Bill made the landscape for a real estate professional very favorable, particularly people who are buying real estate,” Dazzio said. 

Bisnow spoke with Dazzio to learn how else the tax bill’s sweeping changes impact CRE, particularly its reinstatement of 100% bonus depreciation and elimination of the 179D energy-efficiency deductions for energy upgrades.

Bisnow: After all is said and done, what impact did the OBBBA have on CRE?

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Notes:RSK: I don`t think enough of us know all the new tax breaks and incentives are out there, Read this one for sure,