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Tax Cuts and Jobs Act Tax Exemptions Opportunity Zones

Troutman Pepper Locke

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

Troutman Pepper Locke on

On July 4, 2025, President Donald Trump signed H.R. 1 into law, the budget reconciliation bill known as the One Big Beautiful Bill Act (the Act). As discussed in our prior alert released following the passage by the House of...more

Gould + Ratner LLP

Your Guide to the Tax Implications of the One Big Beautiful Bill

Gould + Ratner LLP on

The Tax Cuts and Jobs Act (“TCJA”), which was signed into law on December 22, 2017, made some of the most significant changes to the tax law since the Tax Reform Act of 1986. Absent further legislation, many of the provisions...more

Kelley Drye & Warren LLP

What’s in the Newly Enacted One Big Beautiful Bill Act

On July 4, 2025, President Trump signed into law the ​“One Big Beautiful Bill Act” (the ​“2025 Act”). The Act makes permanent some provisions originally enacted in 2017 as part of the Tax Cuts and Jobs Act (the ​“2017 Act”),...more

Greenberg Glusker LLP

Final Regulations on Opportunity Zones: An In-Depth Guide

Greenberg Glusker LLP on

Final regulations on opportunity zones were issued by the IRS on December 19, 2019. There are a few major changes and clarifications in the final regulations compared to the prior proposed regulations, a summary of which is...more

King & Spalding

Seizing the Opportunity? SEC Zeroes in on Qualified Opportunity Zone (QOZ) Fund Sponsors

King & Spalding on

On July 15, 2019, the Securities and Exchange Commission (SEC) and North American Securities Administrators Association (NASAA) staffs released a joint statement (the “Statement”) addressing compliance implications for...more

McAfee & Taft

Gavel to Gavel: What’s all the buzz with opportunity zones?

McAfee & Taft on

Have you heard? The major tax reform enacted at the end of 2017 created a new tax incentive to encourage investments in designated low-income areas called opportunity zones. Originally published in The Journal Record |...more

Akin Gump Strauss Hauer & Feld LLP

Opportunity Zones: New Guidance Sheds Light on How Private Equity Industry Can Take Advantage

• 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

Skadden, Arps, Slate, Meagher & Flom LLP

Opportunity Zone Funds Offer New Tax Incentive for Long-Term Investment in Low-Income Communities

The Tax Cuts and Jobs Act enacted in late December 2017 created a new capital gains exemption for taxpayers who make long-term investments in low-income communities that have been designated by the Treasury Department as...more

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