An Accounting Today analysis argues that advisors' long-standing 'hurry, the benefit ends in 2026' framing is now wrong. Under the One Big Beautiful Bill Act, Opportunity Zones are permanent, and December 31, 2026 is merely the mandatory deferred-gain inclusion date for many pre-OBBBA investors — not a program sunset. The piece flags the structural shifts: designations now run on recurring 10-year cycles (the first post-OBBBA round began July 1, 2026, effective through 2036); qualified rural opportunity funds carry an enhanced 30% basis step-up at five years versus the standard 10%; and post-2026 investments follow a rolling five-year deferral rather than the fixed 2026 date, with the 10-year fair-market-value step-up intact. The takeaway for advisors: treat OZ as an ongoing capital-gains planning regime, not a one-time, urgency-driven play.
Original reporting by Daniel Cho for Opportunity Zone Invest, an independent OZ 2.0 research site. Facts are drawn from the primary sources cited above per our editorial standards. Nothing here is tax, legal, or investment advice.
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