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
- General Public Use Requirement for Qualified Residential Rental Projects
This Hawkins Advisory provides information of specific interest to multi-family housing bond issuers regarding the general public use requirement for qualified residential rental projects.
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This Hawkins Advisory includes information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits
- Final TEFRA Hearing & Approval Regulations
This issue of the Hawkins Advisory discusses TEFRA final regulations.
- IRS Proposed Issuance Regulations
This edition of the Hawkins Advisory summarizes these proposed regulations and discusses the effects of a retirement or reissuance of tax-exempt bonds.