January 26, 2022

Limitations to IRC Section 1031 were not included in the 2021 House-passed version of the Build Back Better bill (BBB). As we roll into Q1-2022, we continue to watch BBB progression, in whatever form that may take, monitoring any changes to provisions and Pay-Fors. We also will be watching for the Administration to issue its proposed budget within the coming months, and remain prepared to respond to any threats to IRC Section 1031. We remain highly engaged in the critically important work of proactively educating our policy makers to the legitimate, economically important benefits of Section 1031.

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