News & Analysis as of

Proposed Legislation Real Estate Investments

A&O Shearman

Ban on upwards only rent reviews—a major shake-up for commercial real estate?

A&O Shearman on

Without prior consultation, the UK government has introduced a significant reform to the commercial property landscape through the English Devolution and Community Empowerment Bill (the Bill), published on July 10, 2025. ...more

Hogan Lovells

UK Real Estate: An end to upwards-only rent reviews?

Hogan Lovells on

On 10 July 2025, the UK Government published its “English Devolution and Community Empowerment Bill”, saying it aimed to let local people “take the reins in driving growth”. But tucked away in a 338 page Bill dealing...more

Vinson & Elkins LLP

Update: OBBBA Tax Provisions Impacting REITs and Foreign Investors

Vinson & Elkins LLP on

On July 1, 2025, a little over two weeks after the Senate Finance Committee released its draft tax title (the “Initial Senate Draft”), the U.S. Senate secured sufficient votes to advance its version of the “One Big Beautiful...more

Seyfarth Shaw LLP

A New Chapter for Opportunity Zones

Seyfarth Shaw LLP on

The Opportunity Zone program (the “OZ Incentive Program”), launched under the 2017 Tax Cuts and Jobs Act, was designed to spur economic development in distressed communities by offering tax incentives to investors. As part of...more

Tonkon Torp LLP

Big, Beautiful Opportunity Zones

Tonkon Torp LLP on

Deep in the 1,100 pages of the “big, beautiful bill” is a plan to retool and extend one of the big policies from the first Trump administration: Opportunity Zones. Under this tax incentive program, investors defer capital...more

DLA Piper

REIT Tax News - June 2025

DLA Piper on

On May 22, 2025, the House of Representatives passed a tax bill (House Tax Bill) that proposes to make permanent – and increase – the section 199A deduction for ordinary REIT dividends to 23 percent. This change would reduce...more

Troutman Pepper Locke

The One Big Beautiful Bill: Initial Analysis of Key Provisions for the Real Estate Industry

Troutman Pepper Locke on

On May 22, 2025, the House of Representatives passed H.R. 1, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Tax Bill). The Tax Bill proposes amendments to the Internal Revenue Code (the Code) that...more

DLA Piper

House Passes Sweeping Tax Bill: Top Points for the Investment Funds Industry

DLA Piper on

On May 22, 2025, the House of Representatives passed a tax bill with some limited amendments (House Tax Bill). The House Tax Bill will now head to the Senate, where additional amendments could be made. Below, we outline five...more

Proskauer - Health Care Law Brief

Spurred on by the Steward Health Care Bankruptcy, Massachusetts Adopts Bill Regulating Private Equity and REITs in Health Care,...

On January 8, 2025, Massachusetts Governor Maura Healey signed into law House Bill 5159 (the “Bill”). The Bill grants the state new regulatory powers to oversee and review health care transactions involving private equity...more

Cadwalader, Wickersham & Taft LLP

UK Spring Budget 2024

Key Tax Measures The Chancellor of the Exchequer delivered the United Kingdom (“UK”) Spring Budget for 2024 on 8 March, 2024.  The Budget was delivered against the backdrop of an anticipated general election in the summer...more

McDermott Will & Schulte

Minnesota HF 4206 Targets Healthcare Provider Transactions

On February 22, 2024, the Minnesota state legislature introduced House Bill (HF) 4206, aiming to curb the acquisition of and control over certain healthcare providers by private equity companies and real estate investment...more

Akerman LLP

New York State Legislators Reintroduce Bill Proposing Tax on Mezzanine Debt and Preferred Equity Investments

Akerman LLP on

In the January 2023 legislative session, New York State Senators Salazar, Brisport, Hoylman, Jackson, Myrie, and Rivera submitted a bill, S-318 which seeks to impose a mortgage tax on mezzanine debt on, and preferred equity...more

BCLP

German Property Investments: German Trade Tax Deduction For Property Companies

BCLP on

Summary - ..Based upon a change of law as from 2021 German property companies are allowed to deliver electricity and earn income from contractual relationships with their tenants within certain thresholds without...more

Lowndes

Renewed Opportunities: Recent Bipartisan Proposal Seeks to Refine Opportunity Zone Development and Tax Incentives

Lowndes on

In 2017, the Tax Cuts and Jobs Acts (TCJA) created a capital gains investing program aimed at revitalizing impoverished neighborhoods in the United States, known as “Qualified Opportunity Zones.” The purpose of this program...more

Cadwalader, Wickersham & Taft LLP

The Changes Continue | February 2021 | Issue No. 21: New York Assembly-Sponsored Legislation Proposes New Tax on Mezzanine Debt...

Assembly Bill A3139 was introduced by Assembly Member Harvey Epstein on January 22, 2021. The bill is currently in committee but, if enacted, it will amend New York’s Real Property Law and Tax Law to require the recording of...more

Goulston & Storrs PC

New York State is Considering a (New) Tax That Would Apply to Mezzanine Loans and Preferred Equity

Goulston & Storrs PC on

A New York State legislative proposal (currently in committee review) would impose mortgage recording tax on mezzanine debt and preferred equity investments related to real property upon which a senior loan is being...more

WilmerHale

A Constitutional Analysis of the Affordable Housing Credit Improvement Act of 2019

WilmerHale on

This article considers the constitutionality of certain provisions of proposed legislation, the Affordable Housing Credit Improvement Act of 2019. One provision of the bill - apparently offered in legislative response to a...more

Ballard Spahr LLP

Filling Gaps: Defending American Security from Kremlin Aggression Act of 2019 Would Expand Use of Geographic Targeting Orders

Ballard Spahr LLP on

“Sanctions Bill from Hell” Targets Real Estate Deals - On February 13, 2019, Sen. Lindsay Graham (R – S.C.) introduced S.482 – the Defending American Security from Kremlin Aggression Act of 2019 (“DASKAA”), a bill intended...more

Ballard Spahr LLP

More on AML Reform: Artificial Intelligence, Beneficial Ownership and Real Estate

Ballard Spahr LLP on

Second Post in a Two-Part Series - In our first post in this series, we described how the U.S. Senate Committee on Banking, Housing, and Urban Affairs (the “Banking Committee”) met in open session late last week to conduct a...more

Hogan Lovells

Whose property is it anyway? Government publishes plans for beneficial ownership register

Hogan Lovells on

Draft legislation to implement the government’s proposals for a “beneficial ownership register” has finally been published and the government is seeking views on the detail. The Registration of Overseas Entities Bill follows...more

Hogan Lovells

When will register of beneficial ownership by overseas companies be introduced?

Hogan Lovells on

The government has confirmed to parliament its timetable for the introduction of a public register of beneficial ownership of UK property by overseas entities. This follows on from the government’s consultation in April 2017...more

Lewitt Hackman

The Tax Reform Bills: Home Ownership, Purchases & Sales

Lewitt Hackman on

Congressional efforts to enact tax reform are now in the home stretch. While there is no assurance that any legislation will be enacted, or what the form of a final bill would look like, it is likely that something will pass...more

Bradley Arant Boult Cummings LLP

CFIUS: New Teeth, Bigger Bite?

The United States governmental committee charged with reviewing foreign mergers and acquisitions with U.S.-based companies or affiliates for potential national security concerns may soon be getting a new set of teeth. The...more

Hogan Lovells

U.S. Treasury Secretary Mnuchin Urges Amending CFIUS Reviews

Hogan Lovells on

On Thursday, May 18, U.S. Treasury Secretary Steven Mnuchin waded further publicly into efforts on Capitol Hill to amend the authorizing statute underlying the Committee on Foreign Investment in the U.S. (CFIUS), a U.S....more

Dickinson Wright

Ontario Introduces 15% Tax on Foreign Real Estate Buyers

Dickinson Wright on

The Ontario government announced a new proposal to impose a 15 percent tax on purchases of residential real estate by foreign buyers as part of its Fair Housing Plan. Similar to the foreign buyer tax enacted last year by the...more

27 Results
 / 
View per page
Page: of 2

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide