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Tax Reform Tax Legislation Real Estate Investments

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

BakerHostetler

Analysis of Opportunity Zone and Related Tax Credit Changes Under the 2025 Tax Legislation

BakerHostetler on

In this alert, which is part of an eight-part series taking a deeper dive into various portions of the Legislation (International Tax; Opportunity Zone and Tax Credits; Green Energy Credits; Estate Planning and Individual Tax...more

Cadwalader, Wickersham & Taft LLP

Will Qualified Opportunity Zone Changes Have Investors Hitting Pause?

The 2025 Tax Act cements tax benefits offered under the Qualified Opportunity Zone (“QOZ”) program, which was created to incentivize investment in low-income and high-poverty areas, and adds specific tax benefits for rural...more

Cozen O'Connor

Tax Provisions Under One Big Beautiful Bill Affecting Real Estate Investment

Cozen O'Connor on

The enacted One Big Beautiful Bill (H.R.1, O3B) amends current tax law provisions and adds other provisions that affect real estate investments. This alert is intended to provide a summary of tax items under O3B of interest...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

DLA Piper

One Big Beautiful Bill Act: Top Points for Real Estate and REITs

DLA Piper on

President Donald J. Trump signed the legislation commonly known as the “One Big Beautiful Bill” (Tax Act) into law on July 4, 2025. Below are five key takeaways for sponsors and investors in real estate and real estate...more

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