Opportunity Zones 2.0: What Investors Need to Know About the New Tax Law (2025 Update)

15/07/2025 19 min Episodio 20
Opportunity Zones 2.0: What Investors Need to Know About the New Tax Law (2025 Update)

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Episode Synopsis

In this episode of Peachtree Point of View, CEO Greg Friedman sits down with Jason Watkins, partner at Novogradic and Opportunity Zones expert, to discuss the exciting developments in Opportunity Zones 2.0 legislation. With the Senate passing new tax legislation, they explore how the program is evolving from a temporary incentive to a permanent investment tool. Jason shares insights on the enhanced benefits, including extended deferral periods and increased basis step-ups for rural investments, while discussing the strategic implications for investors looking to maximize tax efficiency through commercial real estate investments.
Key Topics Include:

Opportunity Zones 2.0 becoming permanent vs. one-time renewal
Five-year capital gains deferral for new investments (post-2026)
Enhanced 30% basis step-up for rural Opportunity Zone investments
Changes to zone eligibility criteria (80% to 70% median income threshold)
Investment timing strategies for current vs. future OpZone benefits
Tax-free treatment of gains after 10-year holding period
Comparison of original vs. new program benefits and timelines

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