News & Analysis as of August 20, 2025

Opportunity Zones

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A repository for the most well-read content on JD Supra at any given time, along with occasional roundups of popular content by specific topic. Also stop by for monthly recaps of hot articles for the previous... more +

Sweeping Budgetary and Tax Legislation Enacted, Impacting All Sectors

Winthrop & Weinstine, P.A. on 7/11/2025

On July 3, 2025, the U.S. House of Representatives passed H.R.1, referred to as the “One Big Beautiful Bill Act” (“OBBBA”). The following day, President Trump signed the bill into law, marking a key milestone in his...more

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

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

The Year in Opportunity Zones - Popular Reads in 2018

Beacon Insights by JD Supra on 12/21/2018

A quick look at some of the most well-read posts about Opportunity Zones and related matters published on JD Supra during 2018....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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