1031 Exchange Series: Biden’s American Families Plan And 1031 - SFWPExperts
Biden’s American Families Plan and 1031
In recent months, President Biden introduced the American Families Plan with the goal of “making education more affordable and expanding opportunity, providing economic security for families, and expanding tax credits that help workers and families.” Along with reversing various tax cuts introduced in the 2017 Tax Cuts and Jobs Act, one of the more notable propositions is limiting the 100-year-old provision of the Internal Revenue Code (IRC), the ‘like-kind exchange’ provision, allowing for deferment of capital gains and recapture taxes on properties held for investment.
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