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Capital Gains Economic Development Tax Legislation

Jackson Walker

The One Big Beautiful Bill’s New Qualified Opportunity Zones

Jackson Walker on

Under the One Big Beautiful Bill Act (the “OBBBA”), the qualified opportunity zone (QOZ) program will no longer sunset on December 31, 2026, as was set to be the case prior to the act’s passage. Instead, the OBBBA makes this...more

Cadwalader, Wickersham & Taft LLP

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

The 2025 Tax Act cements tax benefits offered under the Qualified Opportunity Zone (“QOZ”) program, which was created to incentivize investment in low-income and high-poverty areas, and adds specific tax benefits for rural...more

Troutman Pepper Locke

The OBBB Renews and Makes Permanent Qualified Opportunity Funds

Troutman Pepper Locke on

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

BCLP

IRS and Treasury Issue Proposed Regulations Implementing Qualified Opportunity Zones

BCLP on

On Friday, October 19, 2018, the IRS and Treasury released their first set of proposed regulations providing guidance regarding the application and implementation of the Qualified Opportunity Zone tax rules set forth in...more

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