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Tax Incentives One Big Beautiful Bill Act Opportunity Zones

Kerr Russell

The One Big Beautiful Bill Act Recharges Qualified Opportunity Zones

Kerr Russell on

The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. As part of the OBBBA, Congress has recharged and permanently extended the tax benefits offered by the Qualified Opportunity Zone (QOZ) program. ...more

Cozen O'Connor

What Canadian High Net Worth Families Should Know About the U.S. One Big Beautiful Bill

Cozen O'Connor on

The United States recently passed tax legislation called the One Big Beautiful Bill Act (OBBBA), a follow-up to the 2017 Trump tax cuts. While the bill is American, many Canadian families with cross-border ties, including...more

Cozen O'Connor

Opportunity Zones Under the One Big Beautiful Bill Act

Cozen O'Connor on

On July 4, the One Big Beautiful Bill Act (OBBBA) became law and included some tweaks to the prior 2017 qualified opportunity zone (QOZ) tax legislation. The original QOZ rules, created by the Tax Cuts and Jobs Act of 2017,...more

ArentFox Schiff

QOZ Planning Under the OBBBA

ArentFox Schiff on

On July 4, President Trump signed into law the “One Big Beautiful Bill Act (OBBBA),” more formally known as “H.R.1 – An Act to provide for reconciliation pursuant to title II of H. Con. Res. 14.”...more

Williams Mullen

[Webinar] M&A Series: Navigating Qualified Opportunity Zones and Qualified Small Business Stock After the OBBB Act - August 13th,...

Williams Mullen on

Please join Williams Mullen attorneys Jenny Connors and Anna Derewenda as they break down two of the most powerful tax strategies available today - Qualified Opportunity Zones (QOZ) and Qualified Small Business Stock (QSBS) ...more

Bilzin Sumberg

Opportunity Zones after OBBBA - Old Zones Left to Expire, New Zones Created

Bilzin Sumberg on

The One Big Beautiful Bill Act signed by President Trump on July 4, 2025 (the “OBBBA”) creates a new round of qualified opportunity zones (“QOZs”), with potential new QOZs to be designated every 10 years....more

Jackson Walker

The One Big Beautiful Bill’s New Qualified Opportunity Zones

Jackson Walker on

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

Husch Blackwell LLP

OBBBA Extends, Modifies Opportunity Zone Program

Husch Blackwell LLP on

One of the highly anticipated provisions of the One Big Beautiful Bill Act (OBBBA) is the extension and expansion of the Opportunity Zone (OZ) program, which was originally enacted under the Tax Cuts and Jobs Act of 2017...more

Troutman Pepper Locke

The OBBB Renews and Makes Permanent Qualified Opportunity Funds

Troutman Pepper Locke on

On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” (OBBB), H.R. 1, into law. The OBBB extended and made permanent the general qualified opportunity fund (QOF) legislative framework for investments in...more

Morris, Manning & Martin, LLP

The One Big Beautiful Bill: What Every Commercial Real Estate Investor Needs to Know

The commercial real estate landscape is undergoing one of its most significant policy overhauls in years. The recently enacted “One Big Beautiful Bill” brings sweeping changes to tax incentives, financing rules, and...more

Cole Schotz

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

Cole Schotz on

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

Kohrman Jackson & Krantz LLP

Part One: One Big Beautiful Bill Act – Impact on Real Estate Developers & Investors

Signed into law on July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”) delivers sweeping federal policy changes with wide-reaching implications for developers, investors, and property owners. Economic and cost-benefit...more

Frost Brown Todd

There is No Sunset in the Land of OZ – Opportunity Zones Renewed by The One Big Beautiful Bill Act

Frost Brown Todd on

On July 4, 2025, President Trump signed H.R. 1—referred to as the “One Big Beautiful Bill Act” (OBBBA)—which permanently renewed and modified the federal Opportunity Zone tax incentive program that was set to expire at the...more

Harris Beach Murtha PLLC

Summary of Key Tax Provisions in the One Big Beautiful Bill

President Trump signed the One Big Beautiful Bill (OBBB) into law on July 4. It has several key tax provisions that we are highlighting in this alert....more

Pierce Atwood LLP

Congress Establishes Permanent Opportunity Zones

Pierce Atwood LLP on

When Congress enacted the One Big Beautiful Bill Act (the Bill), it permanently established, with some modifications, the federal Opportunity Zone tax incentive program (the OZ Program). Below is a summary of the current OZ...more

Offit Kurman

Business Tax Law Provisions of the OBBBA

Offit Kurman on

The business tax provisions of the One Big Beautiful Bill Act (OBBBA), as signed by the president on July 4, reflect sweeping changes aimed at incentivizing small businesses, domestic investment, and manufacturing. Outlined...more

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