VRN, May 2018

Top 5 Ways The Tax Cuts and Jobs Act May Affect The Outlet Center Business

By: Benno Rothschild, Whalen Kuller and Cristine Sivec

The “Tax Cuts and Jobs Act”, signed into law on December 22, 2017, is the most significant revision to the tax code since 1986. This legislation includes major changes to the taxation of businesses. The top five ways the Tax Cuts and Jobs Act may affect an outlet center business are listed below.

  1. Corporate Tax Rate
  2. Qualified Business Income Deduction
  3. Carried Interests
  4. Business Interest Deductions
  5. Qualified Improvement Property

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