Winter 2024/2025

Partnership Tax a Major Issue in 2025 Reform Debate

By: Aquiles Suarez

Potential changes to taxation of partnerships and other pass-through entities could have an outsized impact on commercial real estate.

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ADVOCACY ARTICLES FROM PAST ISSUES

Implications of PFAS Regulation on the Commercial Real Estate Industry

Newly designated “hazardous substances” could pose fresh challenges for stakeholders.

The Real Impact of Opportunity Zones

Bipartisan legislation has proved successful in attracting investment that transforms communities.

Legislative Positions on the Issues Shaping CRE

NAIOP is rooted in advocacy, having been founded more than five decades ago to address land use issues that impeded industrial real estate development.

Basel Endgame Regulations Could Squeeze Real Estate Lending

New rules meant to protect against insolvency would reduce the amount of credit major banks can provide.

Governments Turning to Adaptive Reuse Legislation for Additional Housing

Tax breaks, streamlined approvals and grants are some of the supply-side incentives.

Chapter Profile: NAIOP Oregon

Members are supporting each other through challenges and identifying emerging opportunities.

Supreme Court WOTUS Ruling Clarifies, Limits Federal Jurisdiction Over Wetlands

The ruling is seen as a victory for commercial real estate, agriculture and other industries.

The U.S. Debt Limit: A Biannual Debate

Commercial real estate could face major repercussions from political battles over spending and debt.

Federal Incentives Could Help Spur Property Conversions

Struggling office properties are prime candidates for adaptive reuse into residential buildings.

Commercial Real Estate Benefits from Inflation Reduction Act’s Climate Change Incentives

The bill expands tax breaks for energy-efficiency improvements in buildings.

What Does it Mean? NAIOP Releases Glossary of Commercial Real Estate Terms

Search Terms in the Online Glossary

ARCHIVED ISSUES

Fall 2024 Issue

Development magazine’s Fall issue profiles Crescent Communities, a pioneer in the creation of high-quality communities in Sun Belt markets and NAIOP’s 2024 Developer of the Year. Other feature articles explore the growing impact of spaceport real estate around Houston and along Florida’s Space Coast, the commitment to prioritize employee well-being and environmental stewardship in the design of REI Co-op’s latest distribution center, and the innovations involved in the development of EVE (Electric Vehicle Enclave) Park in London, Ontario.

Summer 2024 Issue

This issue features a cover story on The Stack, the first high-rise office project in Canada to earn Zero Carbon Building Design certification. Other feature articles examine the new realities of CRE investing across different sectors, the challenges of finding move-in-ready space for advanced manufacturing startups, and lessons learned from Mark IV’s acquisition and master planning of a 4,300-acre Opportunity Zone industrial project in northern Nevada.

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