Tax Reform in 2025: Structural Disruption and Strategic Reckoning for the Real Estate Professional
The tax reform enacted in July 2025 introduces significant implications for independent contractors, particularly Realtors®. While marketed as pro-small business, the legislation reveals deeper structural complexity that reshapes the professional obligations, financial strategy and operational literacy required of today’s real estate agent. Four major areas of change stand out: The Qualified Business Income (QBI) deduction,…