New Surge

 It’s not about waiting until you know everything—it’s about taking action.

Experience will come, but action opens doors.

That should give everyone confidence:
You don’t need to be an expert.
You just need to be willing to move.

Taxes 2025-2026: One Big Beautiful Bill Tax Law Changes and How That Impacts You

 

• The One Big Beautiful Bill (OBBB) makes many of the 2017 Tax Cut and Jobs Act (TCJA) tax law changes permanent while adding some temporary and permanent changes to the tax code.
• Some changes are in effect for your 2025 taxes (which you'll file in 2026), however, most of the changes won't take effect until 2026 and later.
• The One Big Beautiful Bill keeps many of the TCJA tax items, including the larger Standard Deduction, elimination of personal and dependent exemptions, lower tax brackets, and elimination of, or limits on, certain itemized deductions.
• The One Big Beautiful Bill temporarily adds changes for certain filers including no tax on tip or overtime income.

BusinessRefund.com

Big news out of Washington for Commercial Property Owners of Any Size!!

 

On July 1, the Senate released its version of “The One Big Beautiful Bill,” and it includes several major wins for real estate investors, business owners, and developers that could significantly impact your tax strategy. 

From restoring 100% bonus depreciation to extending valuable energy-efficiency credits and making Opportunity Zones permanent, the bill brings back powerful incentives that real estate investors, business owners, and developers have been waiting for.  

While the bill covers a lot of ground, here’s a quick summary of what matters to you the most: 

 

        Some of the Big Wins! 

 100% Bonus Depreciation is Back 

Full first-year deductions for property improvements, FF&E, and land improvements are restored for assets placed in service after January 19, 2025. This puts cost segregation strategies back in the spotlight.

Impact on you: 

Restores full first-year deductions for property improvements and reactivates the benefits of cost segregation for real estate investors. 

 

 Section 179D Expensing 

Allows small businesses to immediately expense the full cost of qualifying equipment or property. The bill raises the expensing cap to $2.5 million, with phaseout starting at $4 million, and includes inflation indexing after 2025.

Impact on you: 

Gives long-term real estate investors greater confidence in Opportunity Zones, expands options in rural and distressed areas, and increases the need for detailed reporting and compliance.

 

 Section 179D – Energy-Efficient Commercial Building Deduction - Ending

Offers up to $5.00 per square foot in tax deductions for energy-efficient systems in new or renovated commercial buildings. The bill keeps the incentive in place but only until the end of 2026 after which it officially ends!

Impact on you: 

Provides significant tax deductions for large commercial or multifamily projects while promoting energy-efficient building improvements. It also provides a large benefit to designers. Be prepared for this sunsetting incentive!

 

 45L Energy Incentives Remain Strong - Ending 

Provides a $2,500–$5,000 per-unit tax credit for developers of energy-efficient single-family and multifamily homes that meet ENERGY STAR or DOE Zero Energy Ready standards. But this tax credit officially ends at the end of 2026.

Impact on you: 

Offers substantial tax credits for multifamily developers and green builders, while incentivizing energy-efficient certification and performance but only through 2026.

 

 Immediate Deduction of R&E Expenses Restored (Section 174A) 

Reverses the TCJA’s amortization rule by allowing immediate deductions for qualified domestic R&E expenses through 2025. The new §174A restores liquidity for startups, manufacturers, and innovation-driven businesses, while keeping amortization optional for foreign R&D.

Impact on you: 

Allows immediate deductions for research activities, helping small businesses and tech innovators maintain stronger cash flow. This is retroactive to December 31, 2024 and confirmed through 2030. 

 

 R&D Tax Credit Preserved and Enhanced 

Offers a 6–20% credit for increasing qualified research activities. The bill preserves the existing structure and enhances it by allowing both a full deduction and a credit for eligible R&D expenses under the new §174A.

Impact on you: 

Startups and small businesses can combine deductions and credits to reduce tax liability and offset payroll taxes if under $5 million in revenue.

 

 Opportunity Zones Made Permanent 

Makes the Opportunity Zone program permanent, with added transparency and reporting requirements. Also introduces a new category—Qualified Rural Opportunity Funds—to expand investment options in underserved areas.

Impact on you: 

Long-term real estate investors benefit from increased stability in Opportunity Zones, expanded rural development options, and new compliance requirements.

Dive deeper

This July 29th is the deadline for hospitals & other medical centers

 

Hospitals & Other Medical Centers Might Be Owed Millions $2.6B Dollar Settlement Closing Soon 

👉 SettlementBillions.org

You cannot automate your way out of confusion.

 

1. High-income skills mean nothing without high-level decision-making.
   If your operating system is broken, the money won’t last.

2. Most people copy success without knowing what actually made it work.
   So they end up with the tools, but not the mindset.

3. The people winning aren’t always the smartest.
   They’re just more disciplined in how they think and how they move.

4. Long-term power comes from self-awareness, not shortcuts.
   You cannot automate your way out of confusion.

You don’t need another playbook.

 

1. Most entrepreneurs are chasing tactics because it’s easier than confronting what’s really broken.
   The problem usually isn’t your strategy. It’s how you show up to execute it.

2. Business isn’t a funnel problem. It’s a personal standards problem.
   Raise your standards and the strategy will catch up.

3. The biggest danger isn’t making the wrong move.
   It’s staying busy on the wrong game board entirely.

4. You don’t need another playbook.
   You need to upgrade the player reading it.

Build momentum in the mess

 

1. Reflect on your real starting point.
   Are you owning it or hiding it? Share the story that got you in the game.

2. Stop waiting for things to “look legit.”

3. Get focused on what actually drives revenue — not appearances.

4. Unfollow one person who’s making you feel behind.
   Their highlight reel has nothing to do with your real-life process.

5. Schedule one bold action this week that your “old self” would be scared to do.
   Calls. Offers. New moves. Build momentum in the mess.