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The tax cuts and jobs act is set to end—Here’s what it means for property managers in 2025

Buildium

While some of the TCJA provisions are permanent, such as reducing the corporate tax rate from a top rate of 35% to a flat 21%, others are temporary and set to expire between 2025 and 2028 (unless extended through new legislation). Accelerating capital expenditures before the end of 2026 to take advantage of bonus depreciation while it lasts.