The Big Beautiful Bill and Real Estate Wins From The National Association of Realtors

The Big Beautiful Bill and Real Estate Wins From The National Association of Realtors

🏡 NAR’s Top 5 Real Estate Wins: A Major Victory for Homeowners, Investors & Agents

In a huge win for the real estate industry, the National Association of Realtors® (NAR) has secured a legislative package that checks off its top five priorities ✅, strengthening the foundation of the U.S. housing market 🏘️ and protecting homeowners, investors, and professionals alike.

🗣️ “These provisions form the backbone of the real estate economy—from supporting first-time and first-generation buyers to strengthening investment in housing supply and protecting existing homeowners.” — Shannon McGahn, NAR Chief Advocacy Officer

🥇 NAR’s Five Key Wins

1. 💰 Permanent Lower Individual Tax Rates
   Continued tax relief for households and small businesses means more money in your pocket—and more financial confidence for buyers.

2. 🏢 Permanent Section 199A Deduction
   Realtors®, brokers, and real estate pros who are self-employed or use pass-through entities can continue to benefit from this key tax break 💼.

3. 🏙️ SALT Deduction Cap Quadrupled (2025–2030)
   High-tax state homeowners will get relief with a temporary 4x increase in the state and local tax deduction 💸.

4. 🔁 Protection for 1031 Like-Kind Exchanges & Business Deductions
   A huge win for investors! 1031 exchanges remain safe, encouraging reinvestment in communities across the country 🏗️.

5. 🏠 Permanent Mortgage Interest Deduction
   Critical for middle-class and first-time buyers—this deduction helps make monthly payments more affordable ❤️.

✨ Additional Wins Boosting the Real Estate Economy

• 🏘️ Low-Income Housing Tax Credit (LIHTC)
  Now permanent, this credit supports the development of much-needed affordable housing 🧱.

• 👨‍👩‍👧‍👦 Child Tax Credit Increased to $2,200
  Permanently indexed for inflation 📈—a family-friendly boost that may ease the path to homeownership.

• 🏦 Estate & Gift Tax Exemption Locked at $15M
  Keeps generational wealth (like real estate) intact 💼🧓👶.

• 🧾 No Increase to the Top Tax Rate
  The proposed 39.6% top bracket was removed—keeping investment momentum strong 💪.

• ⚙️ Restored Business Deductions
  ✅ Full R&D expensing
  ✅ Bonus depreciation
  ✅ Interest expense deduction fixes

• 🏭 Immediate Expensing for Industrial Structures
  Applies to facilities in manufacturing, refining, and agriculture—boosting rural and industrial real estate 🏗️🌾.

• 📍 Stronger Opportunity Zones
  Enhanced incentives to spur investment in underserved urban and rural communities. 📊 80% of voters support these tax incentives!

🔑 What It Means for the Market

Whether you’re a first-time buyer 👶, a savvy investor 💼, or a real estate pro 🧑‍💼, this package means:

• 💡 More stability

• 💸 More affordability

• 📈 More opportunity

Real estate remains a pillar of the American economy—and these wins are proof that homeownership and investment are essential to long-term prosperity 🏡🇺🇸.

Let me help you secure your future!

Dave Diegelman - Equity Real Estate

(435-703-4041