Development Magazine Spring 2015


U.S. Capitol building

Tax Reform Alive and Well Within Statehouses 

The tax reform debate is still going strong in state legislatures across the nation, and NAIOP and its members must remain engaged.

From the Archives: Advocacy Articles from the Previous Issue

U.S. Capitol building

Like-Kind Exchanges on the Tax Reform Chopping Block 

Prior to the 2014 elections, key members of Congress critical to advancing comprehensive tax reform put forth several proposals that raised concerns for the commercial real estate industry. One of these was the elimination of what are known as “like-kind” exchanges under the current Section 1031 of the tax code.