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New Tax Legislation: Key Considerations for Building Owners and the Construction & Real Estate Industry
November 4, 2025 @ 1:00 pm – 2:30 pm EST
Event Overview
The One Big Beautiful Bill Act (OB3) introduces transformative tax provisions that directly impact the construction and real estate sectors. This legislation presents new opportunities to enhance project cash flow, accelerate ROI, and optimize long-term tax planning.
This industry-focused webinar will explore how the restoration of 100% bonus depreciation, expanded Section 179 expensing, energy incentives, the introduction of Qualified Production Property (QPP), and the Opportunity Zone tax incentive program can be strategically applied to real estate developments, construction projects, and property improvements. Many of these changes can be combined with State & Local Credits to support businesses with expansion and growth objectives in the coming years. We’ll also cover enhancements to the childcare facility credit, which may benefit firms investing in workforce infrastructure.
Join our panel of tax experts as they break down the OB3 provisions most relevant to your industry, share real-world applications, and provide actionable strategies to help you make the most of these changes.
Learning Objectives
By the end of this session, participants in the construction and real estate industries will be able to:
- Identify key OB3 provisions affecting fixed assets and capital expenditures, including:
- Permanent restoration of 100% bonus depreciation for qualifying property acquired and placed in service after January 19, 2025.
- Impacts to the timing of available energy incentives and the additional requirements to qualify and monetize energy incentives.
- Extension and permanency of the Opportunity Zone tax incentive program.
- Increased Section 179 expensing limits to $2.5 million, with a phase-out beginning at $4 million — ideal for equipment, vehicles, and tenant improvements.
- Introduction of Qualified Production Property (QPP) and its eligibility for 100% bonus depreciation through 2030.
- Enhancements to the Section 45F childcare facility credit, supporting employers who invest in on-site or partnered childcare solutions.
- Changes under IRC Section 460(e), exempting certain home construction contracts from the mandatory use of the percentage-of-completion method (PCM) for tax reporting, and instead, allowing the use the completed-contract method (CCM).
- Analyze the impact of these provisions on project budgeting, tax liability, and cash flow for construction and real estate operations.
- Explore State & Local incentives that can be used to support economic development initiatives.
- Apply tax planning strategies using industry-specific case studies to optimize depreciation schedules, asset classification, and capital investment timing.
- Discuss and prepare for implementation by understanding qualification timelines, asset eligibility, and documentation requirements specific to construction and real estate projects.
Facilitator
Wade Sandy, CPA, CCIFP, Partner/Construction & Real Estate Industry Leader
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