Qualified Opportunity Zone Update: Highlights of Treasury's Second Set of Proposed Regulations
Qualified Opportunity Zone Fund Investments
Taking Advantage of Opportunity Zones: A Panel Discussion
What Are Opportunity Zones & Opportunity Funds? George Morrison Explains the Investment Potential
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
Signed into law by President Donald Trump on July 4, 2025, the One Big Beautiful Bill Act (OBBB) contains extensive revisions to the U.S. Internal Revenue Code (Code). (For a comprehensive analysis of the bill, see Holland &...more
Signed into law on July 4, 2025, the One Big Beautiful Bill Act (the "Act") permanently extends and modifies several cornerstone provisions of the Tax Cuts and Jobs Act of 2017, restores key business incentives, and makes...more
President Trump’s budget permanently extends numerous provisions of the Internal Revenue Code from the Tax Cuts and Jobs Act (TCJA) of 2017 scheduled to expire at the end of 2025 and includes several changes that will have...more
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
On July 4, 2025, President Trump signed the "One Big Beautiful Bill Act" (the “OBBBA”), which contains amendments to sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code (the “Original Statute”)—the provisions that...more
In an attempt to calm the markets and ensure the UK’s economic stability the new Chancellor, Jeremy Hunt, gave a statement ahead of the scheduled Medium-Term Fiscal Plan on 31 October. He announced a reversal of almost...more
The Chancellor’s radical tax cutting 'mini-budget' on 23 September introduced the new government’s central agenda for growth. Whilst it was the fiscal announcements that have since dominated the headlines and market reaction,...more
TAX TIDBIT - Five Takeaways and a Falsehood: Test Your Knowledge of the Ways and Means Tax Markup - On Thursday, the House Ways and Means Committee marked up and approved the following four bills, largely along...more
IN THIS ISSUE - Tax Tidbit - - $43,060,000,000 Legislative Lowdown - - Extenders: Contenders or Pretenders? - Better Later Than Never - Democrats Budge on Budget ...more
MEET THE MEMBERS - Now just over a month into the 116th Congress, the tax writing committees have been formally announced, and we at Brownstein want to introduce you to all of the new faces. This week, we feature new House...more
MEET THE MEMBERS - As we approach the third week of the new session, the tax writing committees have been formally announced, and we at Brownstein want to introduce you to all of the new faces. This week, we feature new...more
Outlook for This Week in the Nation's Capital - Recess. The House and Senate remain in recess. However, the Senate Judiciary Committee held a hearing last week to consider judicial nominations and plans to hold another next...more