Josh steps in as host while Luke celebrates his 30th, diving into the recently passed tax bill making waves in the real estate world. From higher standard deductions and restored mortgage insurance write-offs to expanded SALT deductions and new incentives for affordable housing, we unpack how these changes could affect homeowners, investors, and renters alike. Plus, why 1031 exchanges survived, the push for rural development, and the potential ripple effects for commercial real estate.