A sweeping tax reform bill known as the One Big Beautiful Bill Act has passed the U.S. House of Representatives, delivering a major legislative win for the real estate industry. This measure includes permanent changes to five key tax provisions advocated by the National Association of Realtors. Notably, it raises the qualified business income deduction to a fixed 23%, lifts the SALT deduction cap to $40,000 for households earning under $500,000, locks in individual tax brackets, maintains the mortgage interest deduction, and ensures the continuation of 1031 like-kind exchanges and business-related SALT deductions.
미국 하원은 부동산 업계에 중요한 세제 개편안인 One Big Beautiful Bill Act를 통과시켰습니다. 이 법안은 부동산협회(NAR)가 요구해온 다섯 가지 핵심 세제 조항을 영구적으로 확정합니다. 주요 내용으로는 사업소득 공제를 23%로 고정하고, 연소득 $500,000 이하 가구에 대해 SALT 공제 한도를 $40,000으로 확대하며, 개인 소득세율을 고정하고, 주택담보이자 공제를 유지하며, 1031 유사교환과 사업 관련 SALT 공제를 보호하는 내용을 포함하고 있습니다.
米国下院は、不動産業界にとって重要な税制改革法案「One Big Beautiful Bill Act」を可決しました。この法案は、NAR（全米リアルター協会）が推進してきた5つの優先課題すべてを恒久化する内容です。具体的には、事業所得控除を23％に固定し、年収50万ドル未満の世帯に対するSALT控除上限を4万ドルに引き上げ、個人税率を固定化、住宅ローン金利控除の維持、そして1031交換および事業関連のSALT控除の継続が盛り込まれています。
📅 05/22/2025 | TaxPolicyUpdate
🌐 Location: United States
Source: National Association of Realtors (NAR)
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