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Solicitors General Insights: The Tale of Two Washingtons — Regulatory Oversight Podcast
Cannabis Law Now Podcast - Cannabis in the Show Me State: An Interview with BeLeaf Medical's Mitch Meyers
Nonprofit Quick Tip: State Filings in Maryland and Pennsylvania
State AG Pulse | A FAIR Go For NY Consumers
Navigating Renewable Energy: Insights from the ACP Siting and Permitting Conference - Energy Law Insights
New Executive Order Targets Disparate Impact Claims Nationwide - #WorkforceWednesday® - Employment Law This Week®
Project Catalyst: An Economic Development Podcast | Episode 14: Shaping North Carolina’s Economic Future with Secretary of Commerce Lee Lilley
Nonprofit Quick Tip: State Filings in Virginia and West Virginia
ESG Essentials: What You Need To Know Now - Episode 19 - Power Struggles: Federal vs. State Authority in Energy Law
Brooklyn District Attorney Eric Gonzalez – Innovative Approach to Safety
Business Better Podcast Episode - Manufacturing Moment: How State Associations Navigate the Policy Landscape
CHPS Podcast Episode 2: Bitcoin in the Halls of Power
AGG Talks: Development Podcast Series - Episode 1: Powering Georgia: Energy Resilience, Data Centers, and Clean Innovation
Taking the Pulse, A Health Care and Life Sciences Video Podcast | Episode 229: Public Health in South Carolina with Dr. Edward Simmer of SC Dept of Public Health
Nonprofit Quick Tip: State Filings in South Dakota and North Dakota
Bridging the Gap: How CivicReach is Revolutionizing Government Customer Service
Project Catalyst: An Economic Development Podcast | Episode 13: Economic Development in Rural Alabama with Valerie Gray and Lori Huguley of VaLor Strategies
Nonprofit Quick Tip: State Filings in Wisconsin and Minnesota
Under the One Big Beautiful Bill Act (the “OBBBA”), the qualified opportunity zone (QOZ) program will no longer sunset on December 31, 2026, as was set to be the case prior to the act’s passage. Instead, the OBBBA makes this...more
On the evening of Thursday, June 5, the Philadelphia City Council granted preliminary approval to several bills related to Mayor Cherelle Parker’s $6.8 billion FY26 City Budget with minimal changes to the initial proposal,...more
Texas has long been a hub for film and television production, offering diverse landscapes, a rich cultural backdrop, and some real characters. Back in 2007 the state implemented the Texas Moving Image Industry Incentive...more
On Wednesday, February 19, Governor J.B. Pritzker delivered his seventh annual Budget Address to a joint session of the General Assembly, where he unveiled his $55.2 billion FY26 Executive Budget - marking an approximately $2...more
Gov. Shapiro’s Prison Closure Plan Sparks Debate Over Savings, Community Impact - Governor Josh Shapiro's proposal to close two Pennsylvania prisons and two community corrections centers aims to save $110 million annually,...more
Yesterday, Governor Phil Murphy delivered his annual State of the State Address, outlining an ambitious agenda aimed at securing economic opportunity and strengthening New Jersey’s future. Murphy is in his final year of...more
March 31, 2021 was "Cross-Over" Day at the West Virginia Legislature. This is the day when all bills must pass out of their house of origin and on to the other chamber. Historically, just over 23 percent of all bills clear...more
Opportunity Zone (or “OZ”) investment was hailed in 2018 and 2019 as the hottest and most innovative way of attracting significant private capital to distressed communities in the United States and its territories by offering...more
Many states and localities give incentives for business to move or transact in their locations. There has always been a question of whether these incentives are taxable income under federal income tax law. Internal Revenue...more
Under current legislation, tax-exempt and other low cost financing solutions are not typically available for social infrastructure projects....more
The “Opportunity Zone” community development program was established by Congress in the 2017 Tax Cuts and Jobs Act to encourage long-term investments in low-income urban and rural communities nationwide. ...more
Below are questions submitted by the audience during our webinar Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules. The webinar was on November 2, 2018. Here’s the presentation from...more
The federal Opportunity Zone (OZ) program, created in December 2017, has been a major topic of discussion for investors, businesses, and project developers alike. It seems, however, that the utilization of the OZ program has...more
On October 19, 2018, the Internal Revenue Service (the “IRS”) and the Treasury Department issued proposed regulations relating to the new Opportunity Zone program....more
Real estate developers, fund sponsors, and property owners have been eagerly awaiting guidance on the new Qualified Opportunity Zone ("QOZ") provisions included in last December’s Tax Cuts and Jobs Act. ...more
Seyfarth Synopsis: On October 19, 2018, the U.S. Department of the Treasury released long-anticipated proposed regulations (the “Proposed Regulations”) relating to investments in Qualified Opportunity Zones (“QOZs”)....more
• Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) that may provide investors with the following three tax benefits: (1)...more
• The Internal Revenue Service (IRS) on Oct. 19, 2018, issued much anticipated proposed regulations (the Proposed Regulations) and other guidance on tax benefits arising from investments in "qualified opportunity zones" that...more
The new rules address a number of issues that investors and sponsors were waiting for guidance on. The IRS has promised further guidance to address issues that remain in need of clarification. ...more
On Friday, October 19, 2018, the U.S. Treasury Department issued long-awaited proposed regulations and other guidance with respect to opportunity zone incentives under Internal Revenue Code (I.R.C.) § 1400Z-2....more
As part of the 2017 tax reform enacted as the Tax Cuts and Jobs Act (“TCJA”), the Internal Revenue Code (the “Code”) was amended to add Sections 1400Z-1 (designating qualified opportunity zones (“QOZs”)) and 1400Z-2 (deferral...more
The Tax Cuts and Jobs Act created the Opportunity Zone program, which was designed to encourage investment in economically distressed communities by allowing taxpayers to defer and potentially exclude certain portions of...more
The Treasury Department has released guidance for the new opportunity zone (OZ) tax incentive, which addresses gains invested in qualified opportunity funds (QOF)...more
The 2017 Tax Cut and Jobs Act included significant new tax benefits for investments in qualified opportunity zones. Specifically, taxpayers can defer tax recognition on capital gains when the gains are reinvested in a...more
• Holland & Knight previously published a three-part series describing the powerful new tax incentive contained in the Tax Cuts and Jobs Act for investments in low-income communities designated as "Opportunity Zones." •...more