The Qualified Opportunity Zone (QOZ) program is now permanent as of 2026. This program allows you to defer and potentially exclude capital gains by investing in designated low-income communities. The new "QOZ 2.0" rules even created Qualified Rural Opportunity Funds (QROZs) , offering a 30% basis step-up after five years (vs. 10% for standard QOZs) to encourage rural investment .
đ Tip: Investors get a basis step-up after 5 years and can permanently exclude appreciation if the investment is held for at least 10 years.
Would you consider a QOZ investment for the tax benefits, or does the complexity hold you back?