Building  Owners  and  Managers  Association  International

Building Owners and Managers Association International

Tax Reform Bill Analysis

Baclground advocacy header.jpg 
 

On November 16, the full House of Representatives passed H.R. 1, the “Tax Cuts and Jobs Act,” a sweeping tax reform bill that has the potential to create ripple effects through the U.S. economy for decades. The Senate passed its own tax reform bill in the early morning hours of December 2. Here is a breakdown and comparison of the provisions important to the commercial real estate industry.

Tax Plan.JPG

Details of the Senate Plan: A Closer Look at How the Senate Bill Treats Interest Deductibility​

Details of the Senate Plan.png

The outlook from these bills is positive for our industry. Real estate will continue to be taxed on an economic basis. There are both wins and lossesand, depending on how your business is leveraged and structured, new options.  Overall, we believe that these provisions will preserve the long-term health and strength of the commercial real estate industry. 

This chart is up-to-date as of December 4, 2017.   ​ ​