For many homeowners and real estate investors, the phrase "tax changes" can feel like a storm on the horizon. However, understanding these shifts is the first step toward becoming a calm, confident property owner. At The Monarch Group, we believe that professional guidance shouldn't feel corporate or cold, it should be a clear strategy that simplifies your life.

To help you prepare for the year ahead, we are hosting a special virtual session: "Decoding The Big Beautiful Bill: What It Means for Your 2026 Taxes." We’ve partnered with Greg Taylor of Taylor Tax Strategy to break down the complexities of the One Big Beautiful Bill Act (OBBBA) and how it impacts your real estate portfolio and future investments.

• When: Monday, January 26th, 2026

• Time: 12:00 PM – 1:00 PM CST

• Where: Virtually via Zoom

• RSVP: Decoding “The Big Beautiful Bill”

How the OBBBA Impacts Real Estate

The One Big Beautiful Bill Act, signed into law on July 4, 2025, introduced several permanent changes that provide much-needed clarity for the real estate industry. Here are the key takeaways we will be discussing during our seminar:

1. Preserving the State and Local Tax (SALT) Deduction 

A major win for property owners was the preservation of the full deductibility for business state and local taxes. While there was talk of eliminating or capping these deductions at 50% during the legislative process, the final bill allows for full deductibility, which is a significant benefit for real estate businesses.

2. Permanent 20% Pass-Through Deduction 

The 20% qualified business income deduction (QBID) for pass-through entities and REIT dividends is now permanent. This provision ensures a level of parity between pass-through owners and corporations, providing more certainty when it comes to choosing how to structure your property holdings.

3. The Return of 100% Bonus Depreciation 

The OBBBA has restored and permanently extended 100% bonus depreciation for assets placed into service after January 19, 2025. This allows for the immediate expensing of fixed asset additions, though different rates still apply to properties under older binding contracts:

• 2025: 40%

• 2026: 20%

• 2027: 0%

4. Permanent Excess Business Loss Disallowance 

While the bill indexes the $250,000 threshold for inflation, it also permanently extends the disallowance of deductions for excess business losses. Understanding how these losses carry over as net operating losses (NOL) is crucial for year-end tax planning.

5. New Opportunities in Rural Opportunity Zones 

The Qualified Opportunity Zone (QOZ) program is now permanent, with a new focus on rural areas. Investments in "Qualified Rural Opportunity Funds" (QROFs) can now receive a 30% step-up in basis—a significant increase from the standard 10%.

We Are Here to Guide You

Whether you are managing a growing investment portfolio or simply looking to protect your primary home’s value, these changes will shape the market in 2026 and beyond. Our team is ready to walk you through these updates with the trusted expertise you’ve come to expect from The Monarch Group.

Don’t wait until tax season to start planning. RSVP for our seminar today and take control of your financial future.

Register Now for the Tax Strategy Seminar.