OBBBA (Public Law 119-21) makes Opportunity Zones permanent. Rolling 5-year deferral replaces fixed 2026 deadline for investments after January 1, 2027. New 30% basis step-up for qualified rural QOFs. Rolling 30-year cap on 10-year exclusion with automatic step-up.
Sources
Original reporting by Marcus Delgado 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.
Track OZ 2.0 as it happens
One email when major Opportunity Zone 2.0 events happen — Treasury guidance, state filings, and rule changes.