After months of anxiety around the looming "tax cliff," the calm of early 2026 isn't accidental; it's legislative. In this episode, Crosby and Zina unpack how the Omnibus Budget Reconciliation Bill (OBBB) quietly rewired the real estate tax landscape and restored certainty to investors, homeowners, and markets alike. From expanded SALT deductions and permanent bonus depreciation to Opportunity Zones 2.0 and the preservation of the step-up in basis, this deep dive explains why capital is moving again, and how smart real estate players can align with the incentives now locked in for the next decade.

What you'll learn from this episode

• How the expanded SALT deduction is unlocking pent-up housing mobility in high-tax states
• What makes 100% bonus depreciation and cost segregation a powerful engine for deal velocity
• The role Section 179 now plays in accelerating commercial reinvestment and cash flow
• Opportunity Zones 2.0 and the new rolling clock
• Why the step-up in basis preserves legacy wealth

Resources mentioned in this episode

• BBB Cheat Sheet.pdf

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