Breaking the Cycle: Flooding, Infrastructure, and Climate Law in Practice
Project Catalyst an Economic Development Video Podcast | Episode 16: Powering Alabama’s Economic Progress with Leigh Davis of Alabama Power Company
Project Catalyst: An Economic Development Podcast | Episode 15: The Gateway to Alabama’s Economic Growth with John Driscoll of the Alabama Port Authority
Project Catalyst: An Economic Development Podcast | Episode 14: Shaping North Carolina’s Economic Future with Secretary of Commerce Lee Lilley
Project Catalyst: An Economic Development Podcast | Episode 13: Economic Development in Rural Alabama with Valerie Gray and Lori Huguley of VaLor Strategies
Project Catalyst: An Economic Development Podcast | Episode 11: The EV Industry in Alabama with Mike Oatridge of Alabama Mobility and Power Center
Project Catalyst: An Economic Development Podcast | Episode 10: The Southern Economic Development Council with Brian Gwin and Matt Tackett
Project Catalyst: An Economic Development Podcast | Episode 9: The Role of Railways in Economic Development with Brian Gwin of Norfolk Southern
Dinsmore's Sam Hargitt on working with some of Indianapolis' top developers and investors
El Salvador’s Bitcoin Nation: A Government Insider’s View
Episode 85: Noel Ng | Goodwins Law Corporation
Navigating Facility Relocation: Legal and Practical Considerations — The Consumer Finance Podcast
Project Catalyst: An Economic Development Podcast | Ep. 3: Secretary Harry Ligthsey, SC Department of Commerce
Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 181: South Carolina’s Life Sciences Economy with Ashely Teasdel, Deputy Secretary of SC Department of Commerce
Unveiling Georgia’s Electric Mobility Success Story With Virginia Sengewald — TAG Infrastructure Talks Podcast
A 2024 Economic Outlook - Troutman Pepper Podcast
AGG Talks: Cross-Border Business - Economic Incentives for Foreign Companies Entering the U.S.
Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 151: Erin Ford, EVP & COO, and David Stefanich, Board Chair, SCBIO
Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 120: Erin Ford, Executive Vice President and COO, SCBIO
The Buzz, A SC Economic Development Video Podcast | Episode 87: EVP of Columbia Chamber of Commerce, Henri Baskins
On July 4, the One Big Beautiful Bill Act (OBBBA) became law and included some tweaks to the prior 2017 qualified opportunity zone (QOZ) tax legislation. The original QOZ rules, created by the Tax Cuts and Jobs Act of 2017,...more
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
For those considering state government jobs after college or graduate school, certain opportunities often come with the informal – but widely known – warning: this can be a hard job during the state’s biennial budget drafting...more
The Opportunity Zone program (the “OZ Incentive Program”), launched under the 2017 Tax Cuts and Jobs Act, was designed to spur economic development in distressed communities by offering tax incentives to investors. As part of...more
It has long been an accepted reality that very little real estate development gets done in New York State without the help of a myriad of tax incentive packages handed out by state and local governments—and the entities that...more
The New York City Economic Development Corp. (EDC) and Industrial Development Agency (IDA) have announced the Manhattan Commercial Revitalization tax incentive program, dubbed “M-CORE,” to support the renovation of commercial...more
In 2017, the Tax Cuts and Jobs Acts (TCJA) created a capital gains investing program aimed at revitalizing impoverished neighborhoods in the United States, known as “Qualified Opportunity Zones.” The purpose of this program...more
On June 4, 2020, in response to the ongoing COVID-19 pandemic, the IRS issued Notice 2020-39 to provide relief regarding various deadlines applicable to the federal opportunity zone program....more
Opportunity Zone (or “OZ”) investment was hailed in 2018 and 2019 as the hottest and most innovative way of attracting significant private capital to distressed communities in the United States and its territories by offering...more
Opportunity zones provide a powerful tool for taxpayers to defer recognizing their capital gains if they roll over their investment into a qualified opportunity zone fund, and offer investors the potential of avoiding...more
OVERVIEW OF OZ RULES - - The OZ program was created by the Tax Cuts and Jobs Act, enacted in December 2017 to help direct economic resources to low income communities, spurring economic growth and job creation. - The...more
On December 22, 2017, Congress enacted the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). The law created a new incentive to encourage long-term investment in the nation’s low-income areas. If a taxpayer invests eligible...more
When it comes to deferring capital gains and other valuable tax benefits, investors are finding there’s no place like home—provided home is near one of the 8,700 Opportunity Zones (OZs) certified by the Treasury nationwide....more
In April, the Department of the Treasury released the much-anticipated second round of Treasury Regulations under section 1400Z-2 of the Internal Revenue Code (April Regulations). This article provides certain highlights of...more
The advent of Opportunity Zones (OZ) offers players in the private finance and real estate communities a new way to enjoy tax incentives while helping economically distressed areas. Recently, the IRS and the Treasury...more
The Opportunity Zones (“OZ”) incentive created in the 2017 Tax Cuts and Jobs Act (the “TCJA”) can be a powerful tool for many industries, as we discussed soon after the TCJA became law. The first set of proposed regulations...more
A new tax incentive intended to stimulate investment in low-income communities known as opportunity zones has attracted significant attention from investors, developers, and business owners since its enactment under Section...more
In response to the Treasury’s guidance, the Polsinelli Opportunity Zone team hosted a webinar to provide commentary on the second round of Proposed Regulations. ...more
On Dec. 22, 2017, the Qualified Opportunity Zone tax incentive program was signed into law as part of the Tax Cuts and Jobs Act of 2017....more
Treasury Provides Additional Clarity on Opportunity Zones by Issuing Second Round of Proposed Regulations - On April 17, 2019, the U.S. Department of the Treasury issued its second set of proposed regulations (the “New...more
On April 17, 2019, the IRS released the second set of proposed regulations (REG-120186-18) which include guidance on a number of issues that the McAfee & Taft Economic Development, Tax Credits and Business Incentives...more
Tucked into Governor DeSantis’ proposed Florida budget is a provision that calls for significant expansion of Florida’s Schools of Hope charter school program....more
Offering significant tax breaks for investors, the federal Qualified Opportunity Zone (QOZ) program is an intriguing prospect for real estate developers and investors. However, the Treasury Department is still formalizing the...more
The OZ Digest is a monthly update from the Polsinelli Opportunity Zones team. Our goal is to share everything opportunity zone (OZ) related from our team including firm and regulatory updates, events and thought leadership...more
The December 2017 tax legislation commonly referred to as the Tax Cuts and Jobs Act (the Act) provides significant tax incentives for taxpayers to invest in certain low-income communities designated as Qualified Opportunity...more