👉 Get 25+ Passive Investment Deals in Your Inbox:
http://growyourcashflow.io/investing-starter-kit-yt
100% bonus depreciation is back—but only if you know how to use it.
Most LPs will either overpay the IRS or get seduced by operators shouting ‘tax savings’ without telling you the fine print.
In this episode of The Passive Income Playbook (on the Best Ever CRE Show), Pascal Wagner sits down with CPA power duo Amanda Han & Matt MacFarland of Keystone CPA—nationally recognized tax strategists, co-authors of The Book on Tax Strategies for the Savvy Real Estate Investor (BiggerPockets Publishing), and active investors with 20+ years of experience across multifamily, self-storage, and passive syndications. Together, they’ve advised thousands of investors on navigating the ever-changing tax code.
In this episode, you’ll learn:
✅ How sponsors can use the Pass-Through Entity Tax (PTET) election—and what LPs should ask about it
✅ What the new $40k SALT deduction cap means for investors in high-tax states
✅ The updated Opportunity Zone timeline—and the “dead zone” every LP should avoid
✅ When DSTs still make sense in today’s market
✅ A brand-new carve-out: 100% write-off for buildings used directly in manufacturing
✅ The quick K-1 red flags CPAs catch that most LPs miss
✅ The “strategy stacking” framework to layer tax benefits for bigger impact
✅ How often (and when) you should work with your CPA so you can plan before you file
If you’re wiring into deals this year, this conversation shows you how to pair strong opportunities with smart tax planning.
Chapters:
00:02 – OBBB for LPs: How to actually benefit
03:54 – Active vs. Passive: Why the CPAs invest both ways
06:59 – K-1 tells: Red flags that signal shaky operators
12:14 – What changed: OBBB’s biggest investor updates
18:06 – 100% Bonus Depreciation: Qualification & timing rules
20:42 – Recapture made simple: Planning before the exit
31:18 – PTET & projections: Sponsor moves LPs should request
33:58 – SALT cap to $40k, OZ timelines, and DST use cases
40:05 – New 100% write-off for manufacturing buildings
42:58 – From law to guidance: Working with your CPA the right way