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Tax Reform Investment Real Estate Investments

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the One Big Beautiful Bill Act (OBBBA) is the extension and expansion of the Opportunity Zone (OZ) program, which was originally enacted under the Tax Cuts and Jobs Act of 2017...more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

Paul Hastings LLP

REIT All About It: One Big Beautiful Bill — Tax Updates for REITs

Paul Hastings LLP on

On July 4, 2025, President Donald Trump signed the One Big Beautiful Bill Act (OBBBA) into law, following the approval of Congress. OBBBA contains the following compelling updates from a real estate investment trust (REIT)...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

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

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

Foley & Lardner LLP

The One Big Beautiful Bill Act (OBBBA) Expands and Modifies Opportunity Zones

Foley & Lardner LLP on

The opportunity zones tax incentive was enacted in 2017 as a part of the Tax Cuts and Jobs Act (the TCJA) to increase long-term investment in “qualified opportunity zones” (OZs), which are population census tracts in...more

Seyfarth Shaw LLP

7 Key Changes to the Qualified Opportunity Zone Incentive Under the One Big Beautiful Bill Act

Seyfarth Shaw LLP on

On July 4, President Trump signed into law H.R. 1, the One Big Beautiful Bill Act (OBBBA), a sweeping 870-page piece of legislation that introduces significant changes across various areas of federal policy. While full...more

Seyfarth Shaw LLP

A New Chapter for Opportunity Zones

Seyfarth Shaw LLP on

The Opportunity Zone program (the “OZ Incentive Program”), launched under the 2017 Tax Cuts and Jobs Act, was designed to spur economic development in distressed communities by offering tax incentives to investors. As part of...more

Crunched Credit

Let’s Fix REMIC Now!

Crunched Credit on

This title may be a bit ambitious, a triumphalist embrace of hope over experience? But it’s time for the effort to be made....more

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