Business owners should weigh these provisions carefully and consider how immediate deductions interact with long-term ...

The Tax Cuts and Jobs Act (TCJA) had allowed 100 percent bonus depreciation through 2022. That allowance is now in a ...

The Opportunity Zone (OZ) program, originally enacted under the 2017 Tax Cuts and Jobs Act, was designed to stimulate private ...

The Opportunity Zone regime, originally established in 2017, has been permanently extended by Public Law 119-21, "An Act to provide for reconciliation pursuant to Title II of H. Con Res. 14" (the ...

UNITED STATES - DECEMBER 15: HOUSE CHAMBER—The House floor from the Speaker's chair. (Photo by Scott J. Ferrell/Congressional Quarterly/Getty Images) In this episode of Tax Notes Talk, Jessica Millett ...

Coni Rathbone explains how the One Big Beautiful Bill Act (OBBBA) extends the Qualified Opportunity Zone (QOZ) program with incentives and benefits—especially when paired with bonus depreciation rules ...

We collaborate with the world's leading lawyers to deliver news tailored for you. Sign Up for any (or all) of our 25+ Newsletters. Some states have laws and ethical rules regarding solicitation and ...

A controversial 2017 provision of a signature Trump administration law allowing people to shelter capital gains from taxes in exchange for investment in low-income areas has been permanently codified ...

If you're a high-net-worth investor sitting on significant unrealized capital gains, September 30, 2025, may prove to be one of the most important dates you didn't know about. That's when the IRS and ...

SCOTTSDALE, Ariz.--(BUSINESS WIRE)-- Caliber (NASDAQ: CWD), a real estate investor, developer, and manager, today announced the launch of its innovative new Qualified Opportunity Zone Fund Roll-Up ...

Housing Diversity Corporation is a leading Multifamily Real Estate and Qualified Opportunity Fund manager. The Seattle fund manager has been recognized as a national leader for the second year in a ...