BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month January 20, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Real Property - Finance
  • schedule 90 minutes

Real Estate Depreciation Strategies After OBBBA: Maximizing Bonus Depreciation on Qualified Property

$347.00

This course is $0 with these passes:

CLE
ALL
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About the Course

Introduction

This CLE webinar will provide real estate counsel with thorough knowledge of the new depreciation rules enacted under the One Big Beautiful Bill Act (OBBBA) and explain how the acquisition and improvement of real estate can be structured to take full advantage of tax depreciation. The panel's discussion will include an analysis of what constitutes "qualified property" and strategies for maximizing depreciation deductions.

Description

Tax depreciation deductions have always been an essential aspect of real estate finance. Real estate owners can use tax depreciation to reduce taxable income while still generating positive cash flow. OBBBA permanently restores 100% bonus depreciation for qualified property placed in service after Jan. 19, 2025. This change allows owners and investors to fully deduct eligible improvement costs upfront, improving cash flow and long-term planning. 

In structuring deals post-OBBBA, there is much to consider, not only from a tax depreciation perspective but from the interplay between tax depreciation and other changes under OBBBA, including the boost in Section 179 expensing with the deduction limit doubling to $2.5 million, the significant increase in the asset acquisition limit, and net operating loss (NOL) rules.

Counsel's role may include tax planning when representing investors in the acquisition, construction, and financing of commercial property including purchase price allocations and the timing of acquisitions. The changes brought by OBBBA require a proactive tax strategy that must take into account underwriting, cost recovery timelines, and project feasibility. 

Listen as our authoritative panel discusses depreciation rules recently enacted under OBBBA, including what constitutes qualified property for bonus depreciation and how it might affect deal structure. The panel will also analyze the interplay of bonus depreciation with other key changes ushered in by OBBBA. 

Presented By

Joseph C. Mandarino
Partner
Smith Gambrell Russell

Mr. Mandarino's practice focuses on corporate, tax and finance law. He is involved with a wide variety of businesses and transactions, including experience with compliance, planning and M&A activities for partnerships, individuals and corporations. Mr. Mandarino’s practice also includes representation in tax controversy work. He writes and speaks extensively on a wide range of business, tax and finance topics.

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Tuesday, January 20, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Overview: OBBBA's implications for real estate owners and investors

II. New bonus depreciation rules

III. Section 179 deductions and expensing opportunities

IV. Strategies to maximize depreciation deductions

V. Interaction with other areas of tax reform under OBBBA

VI. State-level differences to consider

VII. Practitioner pointers and key takeaways

The panel will review these and other key issues:

  • What is "qualified property" under OBBBA?
  • When can bonus depreciation be taken on existing property or portions of existing property?
  • How do the new interest deduction and NOL rules affect bonus depreciation?
  • How do the provisions of OBBBA affect deal structures, timelines, and tax positions?
  • What are some key strategies for investors to take advantage of these new tax provisions?