Capitalizing on the OBBBA Before the 2026 Cliff

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Mehdi Sinaki examines how the One Big Beautiful Bill Act is reshaping the economics of commercial development in his latest article for Area Development titled, “Capitalizing on the OBBBA Before the 2026 Cliff.” Against the backdrop of restored bonus depreciation and expiring energy incentives, Mehdi explains why the 2025 tax year presents a rare alignment of opportunity and urgency, rewarding taxpayers who move quickly, document carefully, and plan with precision.

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Mehdi Sinaki

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