Collected Comments on Proposed Regs: O-Zones

The IRS has scheduled a February 14 public hearing on proposed regulations (REG-115420-18) that provide guidance on the new opportunity zone program that was created by the Tax Cuts and Jobs Act, clarifying which gains qualify for deferral, which taxpayers and investments are eligible, and the parameters for qualified opportunity funds.

Documents

The following documents are available from Tax Analysts:

• Comments from an individual.

• Comments from Spotts Fain.

• Comments from Thompson Hine LLP.

• Comments from an individual on November 19, 2018, and November 26, 2018.

• Comments from Florida Bar Tax Section.

• Comments from Kutak Rock LLP.

• Comments from Novogradac & Company on November 26, 2018, and December 28, 2018.

• Comments from Stroock & Stroock & Lavan LLP.

• Comments from National Multifamily Housing Council and National Apartment Association.

• Comments from Ovation Partners on November 30, 2018, and December 27, 2018.

• Comments from Raisl & Company.

• Comments from U.S. Chamber of Commerce.

• Comments from Real Estate Roundtable.

• Comments from University of South Carolina School of Law.

• Comments from American Bankers Association.

• Comments from Center for American Progress.

• Comments from Environmental Protection Agency.

• Comments from Enterprise Community Partners.

• Comments from Catalytica Capital.

• Comments from Asset Building Policy Network.

• Comments from Bennett Thrasher.

• Comments from Rep. Jesus Chuy Garcias, D-Ill.

• Comments from Law Offices of N.C. Caller.

• Comments from Medora Ventures.

• Comments from State Sen. Dawn Euer, D-R.I.

• Comments from Ashland Kentucky Alliance.

• Comments from Sun Center LP.

• Comments from High-cost Cities Housing Forum.

• Comments from Native American Finance Officers Association.

• Comments from National Association of Home Builders.

• Comments from Nareit.

• Comments from U.S. Conference of Mayors.

• Comments from K&L Gates.

• Comments from Independent Community Bankers of America.

• Comments from National Governors Association.

• Comments from Congressional Black Caucus.

• Comments from Mortgage Brokers Association.

• Comments from National Council of State Housing Agencies.

• Comments from National Trust for Historic Preservation.

• Comments from housing groups led by the National Housing Conference.

• Comments from American College of Trust and Estate Counsel.

• Comments from Historic Tax Credit Coalition.

• Comments from International Council of Shopping Centers.

• Comments from New York State Bar Association Tax Section.

• Comments from American Bar Association Section of Taxation.

• Comments from American Bar Association committee.

• Comments from 16 lawmakers.

• Comments from American Institute of CPAs.

• Comments from Project Advancement.

• Comments from Republican Sens. Mitch McConnell and Rand Paul of Kentucky.

• Comments from State Bar of Texas Tax Section.

• Comments from group focusing on real estate financing and operations in low-income communities.

• Comments from National Association of Regional Councils.

• Comments from National Association of Housing and Redevelopment Officials.

• Comments from U.S. Impact Investing Alliance.

• Comments from Norton Rose Fulbright US LLP.

• Comments from Small Business Majority.

• Comments from Marsh & Hoogland.

• Comments from Local Initiatives Support Corporation.

• Comments from Institute for Portfolio Alternatives.

• Comments from state economic development officials.

• Comments from Small Business Investor Alliance.

• Comments from National Minority Technology Council.

• Comments from Economic Innovation Group.

• Comments from Salt River Pima-Maricopa Indian Community.