Error loading player: No playable sources found

COR2439

Post-Election Legislative Outlook: Real Estate Taxation

Date
December 11, 2024
$49
Standard Price
This product is also available as part of the following products:
Thumbnail for 2024 AICPA & CIMA Construction & Real Estate Conference
This includes sessions from the conference: 2024 AICPA & CIMA Construction & Real Estate Conference

This session will identify, review, and consider key real estate tax issues likely to arise in the new Congress and administration. What are the major tax policy challenges and opportunities for U.S. real estate and the real estate industry? How will the recent election influence tax legislation going forward? More specifically, what changes in tax policy could occur over the next two years, and how will those reforms affect U.S. real estate? Topics we will discuss include capital gains and gains-related proposals, such as increasing the capital gains rate, taxing unrealized gains, ending the deferral of gain through like-kind exchanges, ending step-up in basis and taxing gains at death, changing the capital gains treatment of carried interest, and reforming the treatment of foreign investors’ real estate gains. Other topics include potential reforms of partnership and pass-through tax rules, the future of sections 199A, the net investment income tax, and bonus depreciation. The session will also consider the outlook for important housing, such as low-income housing tax credit (LIHTC), community development (Opportunity Zones), and clean energy incentives, in addition to new and novel proposals such as a federal tax credit for commercial-to-residential property conversions.

Learning Objectives

  • Identify key real estate tax issues under consideration in the new Congress.
  • Analyze potential consequences for real estate and the broader economy of pending tax policy proposals.
  • Determine real estate industry tax policy priorities in the context of the current political landscape.

Speaker

Speaker Image for Ryan McCormick
Senior Vice President & Counsel, The Real Estate Roundtable

Related Products

Thumbnail for Tax Impact of Waterfalls
Tax Impact of Waterfalls
Examination of advanced topics impacting waterfall calculations with an emphasis on tax…
Thumbnail for SALT
SALT
State and local tax technical and legislative update – considerations for acquisition, operation and exit…
Thumbnail for Debt Restructuring
Debt Restructuring
Join our panel discussion regarding lending, financial reporting and tax implications of debt restructuring…
Thumbnail for Real Estate CFO Panel
Real Estate CFO Panel
This session will feature an engaging panel discussion featuring CFOs from the real estate sector as they share their expertise in key areas such as strategic financial planning, reporting, technology, staffing, and leveraging financial data to drive business growth…

This site uses cookies to store information on your computer. Some are essential to make our site work, others help us improve, the user experience. By using the site, you consent to the placement of these cookies. Visit our Privacy Center to learn more.