This tax legislation extends or reverts to pre-2023 tax treatments of very favorable tax legislation that apply to real estate investors. 

I believe deferred sales trusts will still recognize depreciation recapture in the year of sale, but this strategy would allow you to truly divest from the property while getting installment sale treatment for capital gains (which in theory could be deferred "indefinitely"; on this model, interest and dividends could be paid out but principal retained until you're ready to recognize capital gains over time).

Roads cost $, waste water treatment cost's $, drinking water, parks, sidewalks, street lights/signs, on and on the list is VERY long of the services NEEDED to support population and, at BIG population, those expenses get BIG. 

Rehabbed some units, all new new infrastructure, roads and sewer and laterals to existing waste water treatment plant.

I hope I didn't make too much of that, but basically, the LLC lives where the property lives.As to the tax aspect of it, I'm not a CPA, so I can't speak to that, but unless you want the LLC to have a specific tax treatment, you can likely pass the tax burden onto your personal returns. 

The tax treatments in TX are likely favorable to you as investor, particularly because there's no state income tax, but there are likely other loopholes you can take advantage of with proper planning, so DIY on entity formation and tax structuring could be an expensive trial and error lesson. 

However, there are many federal, state and local incentives for infrastructure investments.Asset Classification: Different infrastructure asset classes have specific tax treatments (such as power lines or pipe lines).

Tax treatment - the US tax code is highly favorable to real estate investors relative to all other forms of investment.4.

After contacting them I feel I’m getting a high pressure, act now kind of treatment that isn’t sitting well with my gut.

And doing this, giving self this respect, this treatment, it DOES change mindset.