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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.

 

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