Hall CPA PLLC

07/17/2026

A 30% basis step-up instead of 10%. A 50% improvement threshold instead of 100%.

Which one applies to your deal?

If you're considering an Opportunity Zone fund for a gain, the rural version might be the better move, but only if your deal actually qualifies.

Nate Sosa, CPA, MST, breaks it down in our latest blog. 👇

Learn the differences between QROFs and QOFs, including the 30% basis step-up, lower rehab threshold, and when a rural Opportunity Zone can reduce taxes.

07/16/2026

The 21st Century ROAD to Housing Act is officially law.

What does the new housing law actually mean?

Troy Silfies, VP of Tax at Hall CPA, breaks down everything you need to know about the largest housing package in decades.

🔗 Full episode linked in the comments!

07/14/2026

Every year, real estate investors are pitched "exclusive" tax strategies that promise massive deductions, tax-free sales, or unbelievable savings.

The problem? Many of these strategies collapse under IRS scrutiny, and taxpayers are left paying the price.

In this episode, Nate Sosa and Justin Shore break down some of the most heavily promoted tax strategies that they do not recommend.

Full episode linked in the comments. 👇

07/13/2026

Mark your calendar. 📅

The 2026 Hall CPA Summit is happening September 15-16, and registration is free.

Two days of tax strategy, market forecasting, and wealth-building sessions built specifically for real estate investors.

Register now!

Reduce taxes, build wealth, and protect your assets.

07/10/2026

Does contributing to a Trump Account lead to gift tax reporting?

The IRS just answered that question with a new safe harbor, but it only applies if you meet every requirement. One wrong move, like gift splitting, can knock you out of it.

We cover more on this in our latest blog:

The IRS has clarified when Trump Account contributions require Form 709. Learn how the new safe harbor works and how to avoid gift tax reporting.

07/09/2026

Facing big capital gains this year?

Opportunity Zones are back under the new tax law, and the rules just changed in a big way. Nate Sosa and Thomas Castelli break down what's new in Opportunity Zones 2.0, from the rolling 5 year benefit to the new 30% tax reduction.

Watch the full episode linked in the comments 🎧

07/07/2026

Who's not right for oil & gas?

In this episode of the Tax Smart REI podcast, we're joined by Khris Allen, Director of 1031 Exchange Services at Eckard Enterprises, to discuss how investors can use a 1031 exchange to acquire oil, gas, and mineral rights instead of another rental property.

⚡ The link is in the comments below.

07/06/2026

We're excited to announce that registration is now open for the 2026 Hall CPA Summit, a free two day live virtual event designed for real estate investors.

🚀This Year's Topics Include:
- The tax architecture of wealth
- The core tax strategy playbook
- Where smart money is moving in 2026
- The multifamily investing blueprint for building cash flow and generational wealth
- The new rules of short term rental investing in today's market

🚀 What to Expect:
Keynotes, live Q&A sessions, and expert panels, including a live tax strategy panel with the Hall CPA advisory team.

📅 When:
Mark your calendars for September 15-16, 2026, from 11 to 5 ET each day!

🔗 Register now at the link in the comments. 👇

Want the full experience?

🎫 Upgrade your ticket for VIP access, including:
- 3 hours of VIP sessions with exclusive live Q&As and strategy sessions
- Full access to the 2025 summit recordings
- Full access to this year's recordings

We look forward to seeing you at this year's Summit.

07/02/2026

Could manufactured housing be one of the strongest-performing real estate asset classes available right now?

Nate Sosa, CPA, MST and Thomas Castelli, CPA sit down with Ali, Managing Director and Co-Founder of Rise360 Ventures, whose family has spent more than 44 years investing in manufactured housing.

⚡ Link in the comments.

06/30/2026

Should you buy an RV park?

In this episode, Thomas Castelli, CPA, CFP® and Nate Sosa, CPA, MST break down exactly how RV parks are taxed, why investors can often get significantly more bonus depreciation than traditional multifamily properties, and when RV parks may qualify for the same tax advantages as short-term rentals.

⚡ Full episode linked in the comments below.