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Impact of the IRA on the real estate industry | Hogan Lovells

The Inflation Reduction Act (the “IRA”) is a historic piece of legislation that includes approximately $369 billion in funding for a number of strategies to reduce carbon emissions and combat climate change. While it may be tempting to assume that the IRA is only relevant to the energy and manufacturing sectors, there is much in the IRA that is also relevant to the commercial real estate industry. In fact, there are some important tax incentives that could benefit property owners and developers as the United States moves closer to its “net zero” decarbonization goal.

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