Qualified Opportunity Zone Fund Investments
On July 3, 2025, the United States House of Representatives passed the final version of the One Big Beautiful Bill Act (the “Act”), which was subsequently signed into law by the President on July 4, 2025. ...more
In response to a shortage of affordable middle-income housing in the United States, legislators recently introduced the Workforce Housing Tax Credit Act, which includes significant financial incentives for developers, to help...more
As a follow-up to our recent alert, here are some updates on regional and national legislative activity impacting real estate...more
In 2017, the Tax Cuts and Jobs Act (the “Act”) added a third minimum set-aside option to qualify a project as a qualified low-income project pursuant to Code Section 42(g)(1)(C) - the Average Income Set-Aside. The Average...more
South Carolina enacted a state low income housing tax credit on May 14, 2020... The South Carolina State Housing Finance and Development Authority (SC Housing) is required to issue an eligibility statement in order for a...more