Tax Reform and Real Estate: Impact of the Tax Cuts and Jobs Act on Real Estate

December 22, 2017

oday, President Donald Trump signed the “Tax Cuts and Jobs Act” (TCJA or Act) that lowers business and individual tax rates, modernizes US international tax rules, and provides the most significant overhaul of the US tax code in more than 30 years. On December 20, Congress gave final approval to the House and Senate conference committee agreement on the Act, which reconciles differences in the versions of the TCJA previously passed by both the House and Senate. The text of the final bill closely resembles what was already passed by the Senate and maintains key provisions such as permanent reduction in corporate tax rates as well as temporary tax relief for pass-through businesses and individuals.

Spotlight

Madison Marquette

Madison Marquette is a leading private real estate investment manager, developer, operator and service provider headquartered in Washington, DC. Founded in 1992, the company’s reputation is built on the successful development, repositioning and redevelopment of commercial mixed-use assets in major gateway and emerging high-growth markets throughout the United States. Madison Marquette partners with global institutional and private investors to achieve industry-leading investment performance across asset classes. In addition, the firm provides integrated management and leasing services to many of the most sophisticated institutional owners in the industry. On behalf of owners and investors, Madison Marquette provides insight, and often innovative incorporation of retail, that results in high-performing and unique real estate destinations that add long-term value to their communities. Current high-profile projects include The Wharf in Washington, D.C., the redevelopment of the Asbury Par

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