Special business tax preferences, such as a special deduction for energy-efficient commercial building properties, should be eliminated.Regarding the OP's question, I see no specific Project 2025 policy that will impact investment real estate. 

If you are thinking of just buying and holding one larger asset (or a few smaller ones), you could take out mortgages against the three properties and use that money as down payments towards new assets.

If it is a larger house and the renter group is families consider that moving in the school year is less common.

Most of what they recommend only makes sense from an operational standpoint if you are a larger investor and have a team to help you manage everything.Also, ensure your REI-savvy tax pro and your REI-savvy attorney link up during the entity structure creation process so things are optimal on all sides.Just something to keep in mind as you're beginning this journey.Answering your question, you'll want a checking account (minimum) per subsidiary entity and for your parent entity.

However, you can choose to do a Cost Segregation Study and instead of depreciating the property as a whole you depreciate each piece of the property some of which have a shorter lifespan and that allows you LARGER deductions sooner!

Whether you’re a developer, investor, or entrepreneur, if you have a vision for tapping into the growth and energy of this location, let’s talk.

The only thing in our agreement about marking up bills is that they may add a surcharge on larger projects (several thousand dollars) as a coordination fee.

For larger properties, some of our clients run another cost segregation study at the time of sale.2) Partial Dispositions - Taxpayers can carve out and dispose of components removed or demolished from a building.

If not they may require larger lots to separate wells from sewer septic system. 

Duplexes are worth quite a bit more per sqft than Fourplexes as there is a larger buyer pool and it opens to the non-investor customer.