U.S. OPPORTUNITY ZONES: WHAT OPPORTUNITY ZONES PERMANENCE MEANS for Corporate Investors

U.S. OPPORTUNITY ZONES: WHAT OPPORTUNITY ZONES PERMANENCE MEANS for Corporate Investors Main Photo

24 Nov 2025


News

Anyone planning to make a location decision in the coming years should be paying attention to Opportunity Zones, the federal capital gains tax incentive designed to drive productive investment into low-income areas across the country.

The One Big Beautiful Bill Act (OBBBA) made Opportunity Zones (OZs) a permanent feature of the U.S. tax code. First established in the Tax Cuts and Jobs Act (TCJA) of 2017, OZs have driven more than $100 billion in private capital into targeted communities — the over 8,000 census tracts nominated by governors across all 50 states and U.S. territories. The OBBBA calls on governors to designate a new round of OZ tracts by next summer. The bill also made a number of changes to the incentive structure to make it easier to use, and it included special inducements to put capital to work in distressed rural areas in particular.

Click here to read the orignal article from Site Selection.