Core Insights - The best investment of Howie Mandel is a commercial property that he rents out to creative and tech companies, which he considers a good investment from both real estate and career perspectives [2] - Mandel has built a significant real estate portfolio, particularly in Las Vegas, where he initially invested in warehouses before shifting focus to gas stations [3][4] Real Estate Investment Strategy - Mandel began investing in Las Vegas during the 1980s, capitalizing on the rapid growth of the area and the tax benefits of Nevada [4] - He identified opportunities in commercial real estate by purchasing land in areas that were set to develop, particularly where home developers were buying land for residential projects [5][6] Gas Station Business - The gas station business became a major component of Mandel's investment strategy, as he recognized the need for services in newly developed residential areas [3][6] - He strategically built gas stations and accompanying retail spaces, such as strip malls and convenience stores, to serve the growing population in these neighborhoods [7]

Group 1 - The revival of bonus depreciation allows businesses to write off 100% of significant purchases in the year they are made, encouraging immediate spending and investment [2][4] - The private jet industry has seen an 11% increase in sales from last year and a 30% increase compared to two years ago, indicating a surge in demand driven by the tax break [3] - Real estate projects under review have increased by 145% from the previous year, highlighting the significant impact of the tax incentive on investment behavior [5] Group 2 - The bonus depreciation policy, initially introduced in Trump's 2017 tax overhaul, has been reinstated permanently under the One Big Beautiful Bill Act, creating a long-term incentive for businesses [4] - Business owners, real estate investors, and family offices are the primary beneficiaries of the tax break, leveraging it to enhance their cash flow and asset acquisition strategies [5][6] - The tax break is perceived as a loophole for the ultra-wealthy, raising questions about its broader economic implications for everyday consumers [4]