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With the tie-breaking vote cast by Vice President Vance on July 1, 2025, the Senate approved an amended version of H.R. 1, originally titled the “One Big Beautiful Bill Act,” which was previously approved by the House of...more
Welcome to the November 2024 issue of REIT Tax News. Below, we summarize five key developments impacting REITs this past year....more
Two sets of recently finalized regulations provide guidance for REITs. Key Points: - Final FIRPTA regulations provide rules for determining whether a REIT is domestically controlled, including a look-through rule for...more
On June 14, 2023, the Internal Revenue Service and the Treasury Department issued (among other guidance) an expansive set of proposed regulations explaining how taxpayers can monetize 11 green energy tax credits through...more
President Obama announced on Friday several executive actions to advance clean energy. Among them, the Internal Revenue Service (IRS) will publish new regulations on May 14th clarifying that certain solar generating assets...more