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Tax Policy

As the government works on reshaping the current tax policy, ICSC remains committed to keeping our members informed throughout the tax reform legislative process.

Current tax issues impacting our industry include Reinstating Contributions in Aid of Construction (Section 118), Qualified Improvement Property (QIP) and Carried Interest in Retail Real Estate.

Access the latest information:

Reinstate Contributions in Aid of Construction (Sec. 118)

Qualified Improvement Property

Carried Interest in Retail Real Estate

For more information

Phillips Hinch

Vice President, Tax Policy

+1 202 626 1402

phinch@icsc.com

More member resources

Legislative Action Center

As an informed and active constituent, you can play the most important role of all in shaping legislation.

Visit the LAC

ICSC PAC

We are the only federally registered political action committee representing retail real estate industry interests.

Learn more

Key Contact Program

The Key Contact Program links ICSC members with Members of Congress to proactively drive the legislative process.

Become an ICSC Key Contact

U.S. & Canada Shopping Center Statistics

Shopping centers provide valuable goods, employment and sales tax revenue to communities.We have the insights.

View statistics

Request Amicus Curiae Briefs

You may request ICSC to file an amicus curiae brief, either independently or with others, in pending appeals on issues.

Submit a request

Take action.

With just a few clicks you can send a message to Congress on the issues that impact our industry.

Visit the Legislative Action Center