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Key Highlights

QOZ 2.0 makes the program permanent, removing sunset dates

New five-year rolling tax deferral and 10% step-up in basis

Enhanced rural incentives with lower improvement thresholds

Bonus depreciation for new manufacturing facilities nationwide

On July 4, President Trump signed into law the One Big Beautiful Bill Act (OBBBA), a sweeping piece of legislation with a wide range of initiatives.

One area in particular stands out for real estate professionals and investors: The permanent extension and expansion of the Qualified Opportunity Zone (QOZ) program — unofficially referred to as QOZ 2.0.

The original QOZ legislation, enacted under the 2017 Tax Cuts and Jobs Act, was designed to spur long-term investments in economically distressed communit

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