Qualified Opportunity Zones
This Hawkins Advisory issue describes Qualified Opportunity Zones, which were introduced by the Tax Cuts and Jobs Act of 2017 as a temporary measure to incentivize economic growth and development in certain low-income communities.
Additional information can be found on the IRS website Opportunity Zones Frequently Asked Questions section.
Also of Interest
- 2018 Area Median Gross Income Figures
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding area median gross income figures.
- Rev. Proc. 2018-26: Supplemental Remedial Action Rules for Tax Advantaged Bonds
This issue of the Hawkins Advisory describes remedial action provisions set forth in Rev. Proc. 2018-26.
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits.
- Tax-Exempt Bond Provisions in the Conference Committee Version of H. R. 1
This issue of the Hawkins Advisory describes provisions affecting tax-exempt bonds and tax credit bonds that are included in the version of the Tax Cuts and Jobs Act approved on December 15, 2017 by a conference committee.