Tax Reform, Internal Revenue Code (IRC), Real Estate Development

One Small Beautiful Synopsis of the One Big Beautiful Bill’s Tax Credit Expansions

Polsinelli on 7/23/2025

President Trump signed into law The One Big Beautiful Bill (the Bill) on July 4th, 2025, making a multitude of historic tax changes, amongst other things. Specifically, the Bill creates and expands certain tax credit programs...more

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

Troutman Pepper Locke on 6/5/2025

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

The American Families Plan: Tax Implications for Real Estate Owners and Developers

Williams Mullen on 5/11/2021

On April 28, 2021, President Biden announced a plan to expand benefits for lower- and middle-income Americans under his “American Families Plan” (the “Plan”). To pay for the Plan’s benefits, President Biden has proposed...more

The Good, the Bad, and the Yet to be Defined

Rosenberg Martin Greenberg LLP on 1/17/2019

The Tax Cuts and Jobs Act (“TCJA”) provided the most comprehensive update to the tax code in over two decades. Of the many changes the TCJA provided, Sections 1400Z-1 and 1400Z-2 of the IRC are of the most heavily discussed...more

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

Akin Gump Strauss Hauer & Feld LLP on 10/25/2018

• 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

Window of Opportunity: The IRS Issues Initial Guidance on Qualified Opportunity Zone Rules

Mayer Brown on 10/24/2018

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

U.S. Treasury Issues Much-Anticipated Opportunity Zone Guidance

Stinson LLP on 10/24/2018

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

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