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Community Development Tax Planning Tax Legislation

Hogan Lovells

Opportunity Zones 2.0 – Back to the Land of OZ

Hogan Lovells on

Once the dust settled after the marathon legislative efforts resulting in the passage of the One Big Beautiful Bill Act of 2025 (“OBBBA”), the real estate community collectively exhaled and began to parse through and unpack...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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