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. 10-year exclusion capped at fair market value on the date 30 years after the investment (P.L. 119-21 §70421(c)(3)).
- home.treasury.gov, as of July 4, 2025
Original reporting by the Opportunity Zone Invest Editorial Team 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. Found an error? See our corrections policy or write to Opportunity Zone Invest.
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