Articles

General Partnerships

https://www.nmhc.org/industry-topics/tax-and-accounting/general-partnerships/

Here is a summary of NMHC’s research and information on General Partnerships

Healthcare Reform

https://www.nmhc.org/industry-topics/tax-and-accounting/healthcare-reform/

Federal healthcare reform legislation enacted in 2010 imposes a number of compliance obligations on businesses, including apartment firms. It also enacted two significant tax increases that went into

IRS Repair Regulations

https://www.nmhc.org/industry-topics/tax-and-accounting/irs-repair-regulations/

On September 13, 2013, the Treasury Department and Internal Revenue Service (IRS) issued long-awaited final so-called Repair Regulations (T.D. 9636) that address how expenses in connection with acquir

Like-Kind Exchanges

https://www.nmhc.org/industry-topics/tax-and-accounting/like-kind-exchanges/

Like-kind exchange rules play a critical role in supporting the multifamily industry by enabling investors to remain invested in real estate while still allowing them to balance their investments to s

Opportunity Zones

https://www.nmhc.org/industry-topics/tax-and-accounting/opportunity-zones/

Here is a summary of NMHC’s research and information on Opportunity Zones.

Tax Extenders

https://www.nmhc.org/industry-topics/tax-and-accounting/tax-extenders/

In December 2014, Congress provided a one-year extension through 2014 of several dozen expired tax provisions. Lawmakers should quickly renew the expired tax provisions that are beneficial to the mult

Internet of Things

https://www.nmhc.org/industry-topics/Technology-and-Telecommunications/internet-of-things/

Here is a summary of NMHC’s research and information on Internet of Things

Net Neutrality

https://www.nmhc.org/industry-topics/Technology-and-Telecommunications/net-neutrality/

Here is a summary of NMHC’s research and information on Net Neutrality

Patent Reform

https://www.nmhc.org/industry-topics/Technology-and-Telecommunications/patent-reform/

Businesses of all sizes, including apartment companies and service providers to the industry, have recently been affected by the rise in patent infringement claims. NMHC/NAA supports comprehensive pat

Infrastructure and Land Use

https://www.nmhc.org/industry-topics/development-and-design/land-use-and-regulation/

Changing demographics, employment patterns and and lifestyle preferences are creating demand for new types of housing and neighborhoods. However, outdated land-use policies and zoning laws often preve