Opportunity Zone
Established in 2017 and administered by the U.S. Department of Treasury, Opportunity Zones are federally designated low‑income areas where investors can receive tax benefits for reinvesting eligible capital gains through a Qualified Opportunity Fund.
These incentives allow investors to defer taxes on those gains until there is an inclusion event or until December 31, 2026, whichever is sooner. The program is designed to drive long‑term economic growth and revitalization in communities across all 50 states, D.C., and U.S. territories.
The renewed Opportunity Zone 2.0 program will take effect January 1, 2027, following the sunset of current designations at the end of 2026. The program offers incentives, in the form of capital gains tax abatement, for those who invest eligible capital into Qualified Opportunity Zone assets.