other

Opportunity Zones

US tax incentive program under which investors defer capital gains tax, and can exclude part of the gain and the appreciation, by holding investments in qualified funds tied to designated census tracts.

Known aliases

OZ
OZ 2.0
qualified opportunity zone
Qualified Opportunity Zones

Relationships

No evidence-backed relationships are recorded.

Current clusters

invest1 publisher

The July 2025 tax law gives rural opportunity zones three times the basis step-up of every other tract

From January 2027 a rolling five-year deferral replaces the fixed December 2026 deadline, and the tracts themselves do not exist until Treasury designates them late in 2026. Sponsors are drafting documents now.

Publishers:americanbanker.com

Reality

Evidence45
Adoption20
Hype gap+12
Incentives78
Confidence55