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Economic Development › Trump Administration › Tax Incentives

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

McDermott Will & Schulte

Modified QOZ program delivers new investor incentives and permanence

McDermott Will & Schulte on

The One Big Beautiful Bill Act (OBBBA) significantly modified the Qualified Opportunity Zone (QOZ) program via a set of comprehensive reforms aimed at improving accountability, long-term impact, and geographic equity. The new...more

Frost Brown Todd

There is No Sunset in the Land of OZ – Opportunity Zones Renewed by The One Big Beautiful Bill Act

Frost Brown Todd on

On July 4, 2025, President Trump signed H.R. 1—referred to as the “One Big Beautiful Bill Act” (OBBBA)—which permanently renewed and modified the federal Opportunity Zone tax incentive program that was set to expire at the...more

Tonkon Torp LLP

Big, Beautiful Opportunity Zones

Tonkon Torp LLP on

Deep in the 1,100 pages of the “big, beautiful bill” is a plan to retool and extend one of the big policies from the first Trump administration: Opportunity Zones. Under this tax incentive program, investors defer capital...more

Pullman & Comley, LLC

Opportunity Zone Benefits and Incentives for Developers, Promoters and Potential Investors

Pullman & Comley, LLC on

The “Opportunity Zone” community development program was established by Congress in the 2017 Tax Cuts and Jobs Act to encourage long-term investments in low-income urban and rural communities nationwide. ...more

Mayer Brown

Questions and Answers from our Webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules

Mayer Brown on

Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules. The webinar was on November 2, 2018. Here’s the presentation from...more

Ballard Spahr LLP

Update on Qualified Opportunity Zones: First Set of Guidance Issued

Ballard Spahr LLP on

The Tax Cuts and Jobs Act introduced a new tax-incentive program known as Qualified Opportunity Zones (QOZs). In 2018, governors of all 50 states, the District of Columbia, and the five U.S. possessions designated more than...more

Bricker Graydon LLP

Treasury Department and Internal Revenue Service release guidance for Opportunity Zone incentive

Bricker Graydon LLP on

The Treasury Department has released guidance for the new opportunity zone (OZ) tax incentive, which addresses gains invested in qualified opportunity funds (QOF)...more

Bradley Arant Boult Cummings LLP

Three Things You Need to Know: How Trump’s “Tax Cuts and Jobs Act” Will Impact State Incentives and Project Recruitment - Economic...

Bradley Arant Boult Cummings LLP on

As you may know, President Trump signed into law the Tax Cuts and Jobs Act (TCJA), enacting broad reforms to the Internal Revenue Code. How your state implements these reforms may have an impact on project recruitment and...more

Bricker Graydon LLP

Opportunity Zones

Bricker Graydon LLP on

The recent federal tax reform bill included provisions creating a new program through which a taxpayer can defer income tax on capital gains. The Opportunity Zone program allows a taxpayer to reinvest proceeds from the sale...more

Mayer Brown

Gain Deferral Using Qualified Opportunity Zone Investment Strategies

Mayer Brown on

We have published our whitepaper: Gain Deferral Using Qualified Opportunity Zone Investment Strategies Legal Update. “Qualified Opportunity Zones” are not specific to renewable energy and do not involve tax credits but...more

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