Tax Cuts and Jobs Act, Commercial Real Estate Market, Tax Deductions

H.R.1: Some Beautiful, Some Not – Implications for Commercial Real Estate

Cole Schotz on 7/15/2025

H.R. 1 (President Trump’s so-called “One Big Beautiful Bill”) was officially signed into law Friday, July 4, and with it came sweeping changes to the real estate industry. Some of these changes are extensions of Trump’s Tax...more

The Wonderful Land of OZ: An Overview of Opportunity Zones

Weintraub Tobin on 8/9/2019

Opportunity Zones (or OZs) may be the most talked about provision of the Tax Cuts and Jobs Act of 2017. There are many twists and turns on the yellow brick road to completing an OZ project. This article sets forth the...more

Decoding the Tax Cuts and Jobs Act – Part IX: Impact on M&A Transactions

Foster Garvey PC on 4/9/2018

The Tax Cuts and Jobs Act (“TCJA”) will significantly impact merger and acquisition (“M&A”) activity. Although billed as tax reform, the TCJA did not reform or simplify the Internal Revenue Code (“Code”). Virtually none of...more

Impact of 2017 Tax Act on Real Estate Activities

Sullivan & Worcester on 2/2/2018

The first, global observation to share is that the real estate industry dodged a lot of potential bullets during the tax reform process and came out smelling like roses – indeed, actually came out ahead, overall, under the...more

4 Ways the Federal Tax Overhaul Affects Commercial Real Estate

Allen Matkins on 1/31/2018

The 2017 “Tax Cuts and Jobs Act” is the most significant change to U.S. tax law in 30 years. It lowered the maximum federal corporate tax rate from 35 percent to 21 percent, as well as lowering rates for many individuals,...more

New Internal Revenue Code Section 199A: The 20% Deduction for “Pass-Thru” Businesses

Burr & Forman on 1/8/2018

Aside from corporate tax reductions, one of the most important aspects of the new Tax Cuts and Jobs Act beginning this year is the new 20% deduction for “pass-thru” businesses – i.e. businesses that are not corporations. With...more