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One Big Beautiful Bill Act Increases Tax Benefits for Qualified Small Business Stock

President Donald Trump on July 4, 2025, signed into law H.R. 1, commonly referred to as the One Big Beautiful Bill Act (OBBB). (For a detailed analysis of the bill, see Holland & Knight's previous alert, "Trump Signs the One...more

Tax Considerations for Amending Commercial Leases Under Section 467 of the Code

The coronavirus (COVID-19) health crisis and associated economic downturn is expected to have a significant impact on commercial real estate lessees, as their ability to attract in-person customers and otherwise generate...more

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