News & Analysis as of

Construction Project Tax Cuts and Jobs Act

Kohrman Jackson & Krantz LLP

Rural Historic Tax Credit Preservation Act Aims to Revitalize Small Markets

Last month, U.S. Senate Energy and Public Works Committee Chairman Shelley Moore Capito (R-WV) and U.S. Senator Mark Warner (D-VA) have reintroduced the bipartisan Rural Historic Tax Credit Preservation Act (S. 631). At a...more

Seyfarth Shaw LLP

Final Regulations Clarify and Liberalize Many Rules Governing Qualified Opportunity Fund Formation and Operations

Seyfarth Shaw LLP on

Seyfarth Synopsis: On December 19, 2019, the U.S. Treasury issued final Qualified Opportunity Zone regulations (the “Final QOZ Regulations”). Subject to the commentary in the Preamble to the Final QOZ Regulations on circular...more

Lowndes

Considering Making A Qualified Opportunity Zone Investment?

Lowndes on

Qualified Opportunity Zones are a hot topic in the tax and business world, and are an opportunity that span into almost any business market including senior living. I get questions about them daily. If you are considering...more

Nossaman LLP

P3 Industry Gets An Early Holiday Present In IRS Guidance On Interest Deduction

Nossaman LLP on

Contractors and investors in P3s can continue taking a full tax deduction for interest on debt under recent IRS guidance (Revenue Procedure 2018-59, issued November 26). ...more

Bracewell LLP

Mixed Messages on PABs: Fit for the Chopping Block or Cornerstone of Infrastructure Finance?

Bracewell LLP on

Only a few months ago, the public finance industry was shaken when the U.S. House of Representatives proposed to eliminate tax-exempt private activity bonds (“PABs”), despite previous assurances that tax reform would not...more

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