The recently passed One Big Beautiful Bill Act contains several tax and development provisions that affect how real estate is owned, transferred, and developed in the United States. Below are key takeaways for real estate investors, developers, and owners.

Estate Planning Opportunities

The estate and gift tax exemption threshold has been permanently increased from $10

Louisiana has a new renewable energy law on the books, Act No. 279, set to take effect on August 1, 2025. It provides for the regulation of solar facilities, renewable energy batteries, and onshore wind projects, all under the permitting authority of the Louisiana Department of Energy and Natural Resources (LDENR). The solar facility piece

Liskow attorneys Cheryl Kornick, Bob Angelico, and Tyler Trew achieved a victory for the University of New Orleans Research and Technology Foundation (“UNORTF”) in a significant legal battle concerning property tax exemptions. The case was tried before the Louisiana Board of Tax Appeals, which found after a trial on the merits that the

While several bills were considered that would restructure the state’s severance tax scheme on oil and gas during Louisiana’s 2025 regular legislative session, three bills aimed to stimulate drilling activity and attract jobs in the energy sector were passed and sent to Governor Jeff Landry for his signature.  

While voters in Louisiana may have rejected all four of the constitutional amendments on Saturday’s ballot (the Secretary of State reported just over 21% voter turnout), including Amendment No. 2 which contained significant tax measures, efforts at tax reform are likely to resume during the Legislative Session that convenes next month.

In response to the 2024 Third Extraordinary Session to address state tax reform, the Louisiana Department of Revenue (the “Department”) issued Revenue Information Bulletin No. 25-009 to clarify that certain exemptions and exclusions were inadvertently repealed due to “technical oversights.”