Popular, Tax Cuts and Jobs Act, Opportunity Zones

Analysis of the 2025 Federal Tax Changes Under the “One Big Beautiful Bill” Legislation

BakerHostetler on 7/8/2025

The race to remake portions of the Internal Revenue Code (Code) and to prevent expiration of certain Tax Cuts and Jobs Act (TCJA) provisions reached completion with Legislation signed by President Trump on July 4, 2025....more

2025 Tax Legislation Update: One Big Beautiful Bill Act Narrowly Passes Senate

Ropes & Gray LLP on 7/3/2025

The “One Big Beautiful Bill Act” (the “BBB”) was passed by the U.S. House of Representatives on May 22, 2025 (such version, the “House Bill”) as part of the Republican Congress’s reconciliation package. The BBB generally...more

IRS Publishes Final Opportunity Zone Regulations

Blank Rome LLP on 1/13/2020

On December 19, 2019, the Treasury Department and Internal Revenue Service (the “IRS”) released final regulations for the opportunity zone (“OZ”) program to refine and clarify certain aspects of the first two sets of proposed...more

Private Fund Developments: 2019 New York Investment Management Conference

K&L Gates LLP on 12/17/2019

DEVELOPMENTS IN SEEDING ARRANGEMENTS – OVERVIEW - - Seeding Arrangements Fall Along a Spectrum, with Features Including: - Making a Significant Capital Commitment to a Fund Manager at the Initial Closing of the Fund -...more

Latest Opportunity Zone Regulations Provide Needed Clarity to Investors, Fund Managers, and Businesses

Smith Debnam Narron Drake Saintsing & Myers,... on 10/29/2019

On April 17, 2019, the United States Department of the Treasury (“Treasury”) issued its second round of proposed regulations related to investments in Qualified Opportunity Zones (“QOZs”) and Qualified Opportunity Funds...more

Taxation & Representation - June 2019 #3

Brownstein Hyatt Farber Schreck on 7/3/2019

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

Guide to the Surprises Lurking in the QOZ Proposed Regulations

Flaster Greenberg PC on 4/26/2019

While mid-April is typically associated by most with Tax Day, this year, April 2019, also became the month the highly awaited second round of Qualified Opportunity Zone Proposed Regulations were issued....more

The Opportunity in Opportunity Zones (Infographic)

Holland & Hart LLP on 3/8/2019

Offering significant tax breaks for investors, the federal Qualified Opportunity Zone (QOZ) program is an intriguing prospect for real estate developers and investors. However, the Treasury Department is still formalizing the...more

The Tax Benefits of Investing in Delaware's Opportunity Zones

Morris James LLP on 2/25/2019

As part of the Tax Cuts and Jobs Act passed at the end of 2017, Congress provided new tax benefits for investments in designated Opportunity Zones. While the specifics of the new law are still being ironed out, through...more

Is Your Investment Eligible for Opportunity Zone Funding?

Faegre Drinker Biddle & Reath LLP on 11/7/2018

The 2017 Tax Cuts and Jobs Act provides tax incentives for investments in “Opportunity Zones,” in an effort to promote economic development in selected communities. Investors can reduce by up to 15 percent taxes on existing...more

The Opportunity Zone Program: Treasury Designates Opportunity Zones in Three Territories and 15 States, including Arizona,...

Snell & Wilmer on 4/11/2018

On April 9th, the U.S. Treasury Department designated Opportunity Zones in three territories and 15 states, including Arizona, California and Colorado....more

Opportunity Zones: Tax Reform’s New Economic Development Tool

Balch & Bingham LLP on 2/13/2018

The Tax Cuts and Jobs Act (Pub. L. 115-97, referred to herein as the “Act”) provides new incentives for investing in certain low-income communities called “Opportunity Zones.” This briefing provides an overview of the new...more

Tax Reform Establishes Municipal Opportunity Zones for Investment

Pullman & Comley, LLC on 2/8/2018

Included in the recently enacted federal tax reform legislation is the Investing in Opportunity Act (the “Act”) which establishes the Opportunity Zones Program (the “Program”). The Program aims to spur private investment in...more

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