The enacted One Big Beautiful Bill (H.R.1, O3B) amends current tax law provisions and adds other provisions that affect real estate investments. This alert is intended to provide a summary of tax items under O3B of interest...more
7/21/2025
/ Affordable Housing ,
Bonus Depreciation ,
Internal Revenue Code (IRC) ,
Legislative Agendas ,
New Legislation ,
One Big Beautiful Bill Act ,
Qualified Small Business Stock ,
Real Estate Investments ,
REIT ,
Tax Credits ,
Tax Deductions ,
Tax Legislation ,
Tax Reform ,
Taxation
The United States Department of Treasury issued final regulations (Final Regulations) that arguably change the test (DC Test) for determining whether a REIT is a domestically controlled qualified investment entity (DC-REIT)....more