On August 15, 2025, the Internal Revenue Service (IRS) issued Notice 2025-42 to address the beginning of construction (BOC) requirements for solar and wind projects under sections 45Y and 48E of the Internal Revenue Code...more
When Congress enacted the One Big Beautiful Bill Act (the Bill), it permanently established, with some modifications, the federal Opportunity Zone tax incentive program (the OZ Program). Below is a summary of the current OZ...more
7/11/2025
/ Business Taxes ,
Compliance ,
Corporate Taxes ,
Investment ,
New Legislation ,
One Big Beautiful Bill Act ,
Opportunity Zones ,
Real Estate Development ,
Real Estate Investments ,
Tax Credits ,
Tax Incentives ,
Tax Reform