
NAIOP Podcast: Inside CRE
Inside CRE features interviews with commercial real estate leaders who share industry and career insights. NAIOP, the Commercial Real Estate Development Association, is the development industry’s leading source for education, advocacy and connections that drive your business forward. Inside CRE is brought to you by CLA.
To learn more about NAIOP and join a network of over 21,000 commercial real estate professionals, visit www.naiop.org.
NAIOP Podcast: Inside CRE
Carey Heyman, CLA
In this episode, we welcome back Carey Heyman, managing principal for the real estate industry at CLA. Carey breaks down the newly enacted One Big Beautiful Bill Act and what it means for commercial real estate. He covers key provisions like 100% bonus depreciation, Section 179 expensing and business interest deduction relief, along with updates to the Opportunity Zone program, including rural investment incentives and expanded reporting requirements. Carey also shares strategies for balancing today’s tax advantages with uncertainty around tariffs, offering practical insights to help firms enhance benefits, manage costs, and stay ahead of emerging risks. Recorded on Aug. 7, 2025.