This week, Treasury released IRS Revenue Procedure 2026-14 directing States on the process to designate Opportunity Zones in the OZ 2.0 process. The window for designation opens on July 1, 2026, and ...

The Opportunity Zone regime, originally established in 2017, has been permanently extended by Public Law 119-21, "An Act to provide for reconciliation pursuant to Title II of H. Con Res. 14" (the ...

Since being unveiled as part of the Tax Cuts and Jobs Act of 2017, the Qualified Opportunity Zone Program has piqued the interest of savvy real estate investors and developers intrigued by the Program ...

The investment landscape for tax-advantaged community development is about to undergo its most significant transformation since the original opportunity zones program launched in 2017. The One Big ...

UNITED STATES - DECEMBER 15: HOUSE CHAMBER—The House floor from the Speaker's chair. (Photo by Scott J. Ferrell/Congressional Quarterly/Getty Images) In this episode of Tax Notes Talk, Jessica Millett ...

Among the many provisions in the massive One Big Beautiful Bill Act passed into law this month is the permanent extension of the Opportunity Zone program, along with some tweaks to how they work.

To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Preview this article 1 min There are new rules around ...

The original Opportunity Zone program is set to expire at the end of 2026, but that doesn’t mean it’s too late for the initiative to receive an upgrade. The program, introduced during President ...

A strategy that aims to grow wealth while strengthening communities is gaining attention again as new rules approach, and investors are taking a closer look at Qualified Opportunity Zones and how they ...

The Internal Revenue Service has released the first set of proposed regulations clarifying aspects of Qualified Opportunity Zone provisions created by 2017 tax reform legislation. The initiative ...