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From:
The Real Estate Roundtable
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OB3 Act Ends “Phantom Income” Tax Penalty on Condominium Development
https://www.rer.org/ob3-act-ends-phantom-income-tax-penalty-on-condominium-development/
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A new PwC analysis highlights the significance of tax accounting reforms in the One Big Beautiful Bill (OB3) Act, which end a long-standing burden on condominium developers—a change long advocated by The Real Estate Roundtable.