Municipal Leadership Networks: During the past few months, NAA engaged with municipal leaders at key events across the country, helping to create relationships and position NAA and its affiliates as trusted partners. Read more about NAA’s engagements with the Community Leaders of America, Democratic Municipal Officials and National League of Cities.
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| Tax Policy: “Undoubtedly, tax reform will be the cornerstone focus on Capitol Hill in the year ahead,” wrote NAA’s Greg Brown and Nicole Upano. “Key elements of the 2017 Tax Cuts and Jobs Act (TCJA) – passed under the prior Trump Administration – expire in 2025. Every member of the rental housing industry will be impacted in some way by the outcome of those deliberations, and NAA will be at the forefront to ensure the industry’s voice is heard.” Read more. |
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BOI Reporting Halted: On Dec. 26, 2024, the United States Court of Appeals for the Fifth Circuit vacated an order reversing an initial injunction that temporarily blocked enforcement of the Corporate Transparency Act (CTA) and Beneficial Ownership Information (BOI) reporting requirements. The Court will hold a merits hearing on March 25, 2025, and the reporting requirements are on hold at least through the hearing. Read more.
Deeper Dive: Read NAA's digest of the BOI requirements and watch this webinar for more information.
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Sales Tax: “Landlords across Arizona have been preparing for a significant change in residential leases. Starting Jan. 1, 2025, state law bans cities and towns from charging sales tax on residential rentals. The Arizona Multihousing Association, an affiliate of the National Apartment Association, warned its 2,600 members that the tax elimination had been controversial and told landlords they should be charging residents less. Taxes must also be removed from other items, like late fees.” (KJZZ 91.5 Phoenix).
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