On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” (OBBB), H.R. 1, into law. The OBBB extended and made permanent the general qualified opportunity fund (QOF) legislative framework for investments in...more
7/21/2025
/ Capital Gains ,
Economic Development ,
Federal Budget ,
Federal Funding ,
Investment ,
New Legislation ,
One Big Beautiful Bill Act ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Rural Areas ,
Rural Development ,
Tax Cuts and Jobs Act ,
Tax Incentives ,
Tax Legislation ,
Tax Reform ,
Trump Administration
On July 4, 2025, President Donald Trump signed H.R. 1 into law, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Act). As discussed in our prior alert released following the passage by the House of...more
7/18/2025
/ Bonus Depreciation ,
Business Losses ,
Internal Revenue Code (IRC) ,
Investors ,
IRS ,
New Legislation ,
One Big Beautiful Bill Act ,
Opportunity Zones ,
Qualified Business Income ,
Real Estate Investments ,
REIT ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exemptions ,
Tax Planning ,
Tax Reform ,
Trump Administration
On July 4, 2025, President Donald Trump signed H.R. 1 into law, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Act). As discussed in our prior alert following the passage by the House of...more
7/16/2025
/ Capital Gains ,
Internal Revenue Code (IRC) ,
Investment ,
Investment Funds ,
IRS ,
Itemized Deductions ,
One Big Beautiful Bill Act ,
Private Equity Funds ,
Qualified Small Business Stock ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Trump Administration