News & Analysis as of

Trump Administration Real Estate Development Opportunity Zones

Parker Poe Adams & Bernstein LLP

One Big Beautiful Bill Makes Permanent Certain Tax Benefits, Phases Out Others for Businesses

The One Big Beautiful Bill Act, signed into law on July 4, 2025, by President Donald Trump, delivers sweeping changes to the U.S. tax code, with major implications for businesses — particularly regarding solar and wind tax...more

Robins Kaplan LLP

Financial Daily Dose 6.18.2020 | Top Story: SEC Intervenes to Halt Bankrupt Hertz’s Planned Stock Sales

Robins Kaplan LLP on

Some rare last-minute SEC intervention forced Hertz to suspend its planned sale of up to $500 million in shares of the bankrupt car-rental company while the agency undertakes a closer review of the offering....more

Ballard Spahr LLP

Update on Qualified Opportunity Zones: First Set of Guidance Issued

Ballard Spahr LLP on

The Tax Cuts and Jobs Act introduced a new tax-incentive program known as Qualified Opportunity Zones (QOZs). In 2018, governors of all 50 states, the District of Columbia, and the five U.S. possessions designated more than...more

Ballard Spahr LLP

Investment Management Update

Ballard Spahr LLP on

Rewards and Risks in Opportunity Zone Funds - H.R. 1—informally known as the Tax Cuts and Jobs Act—became law on December 22, 2017. Included in the Act is a new program intended to spur the reallocation of investments...more

Ballard Spahr LLP

IRS Designates Remaining Qualified Opportunity Zones

Ballard Spahr LLP on

The IRS has now certified and designated Qualified Opportunity Zones (QOZs) in every state, five possessions, and the District of Columbia....more

Burr & Forman

7 Most Frequently Asked Questions About Opportunity Zones

Burr & Forman on

Qualified Opportunity Zones were included as part of the Tax Cuts and Jobs Act which became law in December 2017. The zones were originally introduced as the Investing in Opportunity Act sponsored by South Carolina Senator...more

Polsinelli

New Tax Program Incentivizes Long-Term Investment in Distressed Areas

Polsinelli on

As part of the major tax reform bill passed in December, the Tax Cuts and Jobs Act of 2017, Congress created a new program to promote long-term investments in low-income areas by providing the opportunity for taxpayers to...more

Ballard Spahr LLP

IRS Announces First Wave of Opportunity Zone Designations

Ballard Spahr LLP on

The IRS inaugurated an exciting new community redevelopment program on April 9 and April 18 when it designated more than 4,800 Qualified Opportunity Zones (QOZs) in 20 states, three possessions, and Puerto Rico....more

Pullman & Comley, LLC

Tax Reform Establishes Municipal Opportunity Zones for Investment

Pullman & Comley, LLC on

Included in the recently enacted federal tax reform legislation is the Investing in Opportunity Act (the “Act”) which establishes the Opportunity Zones Program (the “Program”). The Program aims to spur private investment in...more

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