The 2017 Tax Cuts and Jobs Act provided a 100% first year write-off for many types of capital expenditures. Congressional tax writers intended this benefit to be available for leasehold
Continue Reading Retailers Not Eligible for 100% Leasehold Improvement Write-Off Due to Legislative Glitch
The Tax Cuts and Jobs Act (TCJA) limited the deduction for state and local taxes (SALT) to $10,000 for federal tax purposes. For those living in states that impose a
Continue Reading NY Enacts Payroll Tax Law in Response to Federal SALT Deduction Limitation
The president signed the Tax Cuts and Jobs Act (the 2017 Tax Legislation) into law on Dec. 22, 2017. The 2017 Tax Legislation made direct changes to the tax rules
Continue Reading Tax Cuts and Jobs Act (TCJA) Changes to Tax-Advantaged Bonds
The following is a summary of the real estate provisions of the Tax Cuts and Jobs Act (TCJA) signed into law by President Trump on Dec. 22, 2017.
Individual Rates
Continue Reading Impact of the Tax Cuts and Jobs Act on Real Estate