The Section 179D deduction for energy-efficient commercial buildings is available for 2026, but time is ticking. This deduction (up to $5.80 per square foot) is available to owners or designers of energy-efficient buildings. It offsets the cost of installing qualifying systems like HVAC, lighting, and building envelopes. However, this incentive begins phasing out for projects starting construction after June 30, 2026 . 💡If you're planning a commercial build or renovation, get your energy plan modeled now to lock in the deduction. ❓Have you added any energy-efficient features to a property recently? Did you factor in the tax deduction?

The Qualified Opportunity Zone (QOZ) program is now permanent as of 2026. This program allows you to defer and potentially exclude capital gains by investing in designated low-income communities. The new "QOZ 2.0" rules even created Qualified Rural Opportunity Funds (QROZs) , offering a 30% basis step-up after five years (vs. 10% for standard QOZs) to encourage rural investment . 👉 Tip: Investors get a basis step-up after 5 years and can permanently exclude appreciation if the investment is held for at least 10 years. Would you consider a QOZ investment for the tax benefits, or does the complexity hold you back?

Despite tax law changes, the 1031 like-kind exchange remains fully intact for 2026. It allows you to defer all capital gains and depreciation recapture taxes when you sell a investment property and reinvest the proceeds into a like-kind property. With the higher $15 million estate tax exemption, this is a critical strategy for passing appreciated assets to the next generation tax-efficiently . 👉 Tip: You have 45 days to identify potential replacement properties and 180 days to close. What's the biggest challenge you've faced (or fear) when trying to complete a 1031 exchange?

A cost segregation study is one of the most powerful tools for 2026. It allows you to reclassify portions of a building (like fixtures, landscaping, and flooring) from 27.5/39-year property into 5, 7, or 15-year property. This lets you accelerate depreciation deductions, drastically lowering taxable income in the early years of ownership—especially with 100% bonus depreciation still in effect . 👉 Tip: Best performed in the year you purchase, construct, or renovate a property. Have you ever done a cost segregation study on a rental property? What was the impact?

When selling property in 2026, understanding the holding period is key. Assets held for more than 24 months qualify for Long-Term Capital Gains treatment, currently taxed at favorable rates (0%, 15%, or 20% depending on income). Short-term gains on property held 24 months or less are taxed as ordinary income (up to 37%). The gain exclusion on a primary residence ($250k/$500k) is still available if you've lived there for 2 of the last 5 years . 👉 Tip: Before selling, run the numbers to see how the 24-month mark changes your tax bill. Have you ever held a property an extra few months just to cross the long-term holding threshold?