News & Analysis as of

Opportunity Zones LIHTC

Morris, Manning & Martin, LLP

The One Big Beautiful Bill: What Every Commercial Real Estate Investor Needs to Know

The commercial real estate landscape is undergoing one of its most significant policy overhauls in years. The recently enacted “One Big Beautiful Bill” brings sweeping changes to tax incentives, financing rules, and...more

Ballard Spahr LLP

Tax Impact of the OBBBA: What the New Budget Law Means for Housing and Real Estate

Ballard Spahr LLP on

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

Williams Mullen

Low-Income Housing Tax Credit Reform: The One Big Beautiful Bill Act’s Effect on Affordable Housing

Williams Mullen on

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

Gould + Ratner LLP

10 Things a Real Estate Investor Should Know About the Big Beautiful Bill

Gould + Ratner LLP on

On July 4, 2025, the One Big Beautiful Bill Act (OBBBA) was passed into law and introduced many changes to the tax code and federal spending priorities. The OBBBA has wide-ranging implications for the real estate market. Here...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

Holland & Knight LLP

The New Markets Tax Credit Program: An Underutilized Opportunity for Indian Country

Holland & Knight LLP on

In existence since 2000, the federal New Markets Tax Credit (NMTC) incentive has provided gap financing and infusions of cash in economically distressed communities for more than two decades. However, the amount of NMTC funds...more

Williams Mullen

New Virginia Opportunity Tax Credit Program

Williams Mullen on

On March 1, 2021, the Virginia General Assembly approved legislation creating the Virginia Opportunity Tax Credit Program (Program), a new state low-income housing tax credit (LIHTC) that contributes an amount to a qualified...more

Buchalter

Community Development Finance Industry Group Weekly Newsletter

Buchalter on

Update to NMTC Compliance FAQs - On March 29, 2019, the Community Development Financial Institutions Fund (CDFI Fund) updated the NMTC Certification, Compliance, Monitoring, and Evaluation FAQs for the New Markets Tax...more

Bradley Arant Boult Cummings LLP

FHA Expands Program to Accelerate Financing of Low-Income Housing Tax Credit Multifamily Housing Projects

The mission of the U.S. Department of Housing and Urban Development (HUD) is, in part, to bolster the economy by strengthening the housing market, protecting consumers, and working to meet the needs for quality affordable...more

Burr & Forman

7 Most Frequently Asked Questions About Opportunity Zones

Burr & Forman on

Qualified Opportunity Zones were included as part of the Tax Cuts and Jobs Act which became law in December 2017. The zones were originally introduced as the Investing in Opportunity Act sponsored by South Carolina Senator...more

Miles & Stockbridge P.C.

Opportunity Zone Program Opportunities

The “Opportunity Zone Program” (“OZP”) was enacted as part of the Tax Cuts and Jobs Act of 2017 and is the first new economic development tax incentive program since the New Markets Tax Credits Program was enacted in 2000....more

Dickinson Wright

Treasury and IRS announce designation of Opportunity Zones for 18 States

Dickinson Wright on

The Tax Cut and Jobs Act of 2017 (TCJA) established a new economic development incentive, known as an “Opportunity Zone”. ...more

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