OZ 2.0 Intelligence Library

The definitive resource center for Opportunity Zone 2.0 — organized by the questions real investors, developers, EDC directors, and advisors actually ask.

Tools & Platforms

OZ Explorer, AI-Powered Site Selection & Active Deal Tools

Start here if you want to take action. OZ Explorer and the AI site selection tools let you identify zones, score deals, and map capital opportunities in real time.

Getting Started

OZ 2.0 Fundamentals & Program Overview

New to Opportunity Zones or catching up on OZ 2.0? This section covers the basics — what OZs are, how the One Big Beautiful Bill changed everything, and what the data says about where capital has flowed.

Taxes & IRS

Tax Strategy, Deferral & IRS Guidance

The mechanics of the tax incentive — capital gains deferral, basis step-ups, bonus depreciation, and the 2026 discount window. Includes the official Treasury analysis.

Rules & Compliance

Compliance, Regulatory & Asset Tests

For fund managers, attorneys, and sponsors who need to stay on the right side of the rules — compliance evolution, the 90% asset test, working capital safe harbor, and federal program overviews.

Funding & Finance

Capital Structuring, Stacks & Federal Grants

How deals actually get capitalized — OZ capital stacks, CDFIs, federal grants, LIHTC, NMTC, tribal structuring, Puerto Rico Act 60, and rural financing models.

Community & Impact

Community Development & Impact Investing

For EDC directors, city planners, and mission-driven investors — equitable development assessments, community engagement playbooks, and impact measurement reports.

Strategy & Playbooks

Investment Strategy, Playbooks & Frameworks

High-level strategic frameworks for sponsors and investors — the OZ 2.0 competitive playbook and the Ascension OZ Manifesto.