Tax Breaks + Tailwinds: What Smart CRE Investors Are Doing in 2025

Dear Investors,

We’ve got exciting news on two fronts—tax legislation and investor sentiment—both pointing to renewed momentum in commercial real estate.

✅ 100% Bonus Depreciation Is Back

On January 19, 2025, the House Ways and Means Committee passed a bill reinstating 100% bonus depreciation for qualified assets placed in service between now and 2029. This powerful tax incentive allows investors to deduct the full cost of eligible assets—like flooring, appliances, landscaping, and improvements—in the year they’re purchased instead of spreading the deduction out over several years.

For syndications and cost segregation strategies, this can significantly increase first-year tax deductions and improve overall investor returns.

📌 Source: BDO Insights

📊 CBRE’s 2025 Investor Survey: CRE Confidence Is Growing

According to CBRE’s newly released 2025 U.S. Investor Intentions Survey, investors are more optimistic about commercial real estate than they were a year ago. Here are some key takeaways:

• Multifamily remains the top target sector for investors in 2025, especially workforce housing and value-add opportunities.

• More investors are moving off the sidelines, driven by stabilizing interest rates and improving clarity in asset valuations.

• Sun Belt and secondary markets continue to attract strong interest due to job growth and population migration.

• 50% of respondents plan to increase investment volume in the second half of 2025 compared to 2024.

In other words: smart money is reentering the market—and the tax code just gave it an extra boost.

🧠 What This Means for You

If you’re looking to invest in real estate this year, this is your opportunity to:

• Leverage accelerated tax benefits through bonus depreciation

• Participate in a market environment where institutional capital is starting to return

• Focus on cash-flowing, well-located assets in stable secondary markets

At Missional Capital, we’re actively underwriting opportunities that align with these market conditions—low leverage, strong fundamentals, and investor-aligned structures.

👉 Want to learn more about our current investment offerings?

Visit www.missional.group and we’ll schedule a time to talk.

Warm regards,

The Missional Capital Team