Commercial Investment Real Estate March/April 2013 - Page 34
In the wee hours of Jan. 1, 2013, Congress passed the American Taxpayer Relief Act of
2012 and the tax changes that resulted will drastically alter the way commercial real estate
professionals plan for major transactions. Additionally, tax provisions written into the
Patient Protection and Af ordable Care Act, which went into ef ect Jan. 1, 2013, will af ect
some taxpayers’ real estate decisions. T is synopsis focuses on the impact of ATRA and the
Af ordable Care Act on real estate-related tax issues.
by Shelly B. LaGroue, CPA,
and C. William Barnhill, CCIM
March | April | 2013
For most taxpayers, ATRA makes permanent the individual income tax brackets and capital
gains and dividends rates that were previously in place. Ordinary income tax rates remain the
same and the tax rate on capital gains and dividends for most taxpayers stays at 15 percent.
Commercial Investment Real Estate
Learn how new laws could affect
real estate decisions.