It is well known that President Trump’s newly passed tax bill will greatly benefit corporations by cutting the corporate tax rate by fourteen percent. However, real estate investors also benefited from aspects of the bill. The preservation of the capital gains exclusion was a nice win for real estate investors. It was proposed that investors would have to occupy their primary residence for at least five years before deducting capital gains on the sale of their property. This proposal was not passed in the new bill, and homeowners and investors will still only need to occupy their residence for two years.