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New Legislation One Big Beautiful Bill Act Qualified Opportunity Funds

Kerr Russell

The One Big Beautiful Bill Act Recharges Qualified Opportunity Zones

Kerr Russell on

The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. As part of the OBBBA, Congress has recharged and permanently extended the tax benefits offered by the Qualified Opportunity Zone (QOZ) program. ...more

Jackson Walker

Key Tax Law Changes Under the One Big Beautiful Bill Act: A Comprehensive Overview

Jackson Walker on

The One Big Beautiful Bill Act (OBBBA), enacted in 2025, brings sweeping changes to federal tax law, impacting individuals, businesses, investors, and the clean energy sector. Below is a summary of the major updates, with...more

Lowenstein Sandler LLP

One Big Beautiful Bill and Opportunities To Avoid or Defer Tax on Gains

Lowenstein Sandler LLP on

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (H.R.1) (OBBBA). This alert focuses on OBBBA changes regarding qualified small business stock (QSBS) and qualified opportunity zone (QOZ)...more

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

Offit Kurman

Business Tax Law Provisions of the OBBBA

Offit Kurman on

The business tax provisions of the One Big Beautiful Bill Act (OBBBA), as signed by the president on July 4, reflect sweeping changes aimed at incentivizing small businesses, domestic investment, and manufacturing. Outlined...more

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