Irecently wrote about Opportunity Zones (“QOZs”) , how they work and how they can be utilized for preferential tax treatment on certain investments. I closed that piece by stating that the current administration was a big fan of QOZs and would likely encourage additional favorable treatment. With the passage of the One Big Beautiful Bill Act (“OBBBA”) on July 4, 2025, the administration has accomplished just that.

The biggest change that will impact real estate investors is that the QOZ program will no longer expire on December 31, 2026, and will instead remain open indefinitely. To reflect the potential changes that a lifetime designation may provide, QOZs will now be designated and certified every 10 years (the first such period beginning on January 1, 2027, and running through Dece

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