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Proposed Legislative Changes for Qualified Opportunity Zones

This article from Business Facilities, authored by Katherine Noll and Trey Bolling, outlines the five potential impacts of the Opportunity Zones Improvement, Transparency, and Extension Act, proposed in April 2022. The five impacts include:

1. Enhanced Reporting Requirements

2. Extend OZ Investment to 2028

3. Revive the Basis Step Up

4. Modification of QOZ Tracts

5. Funds to Fund Investment


Please read the full article here