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Community & Impact
The human side of OZ 2.0. This section covers equitable development frameworks, community engagement playbooks, equity initiative reports, and the measurable impact of Opportunity Zone investments.
Early Assessment of OZs for Equitable Development Projects
This document offers an initial evaluation of how the Opportunity Zones initiative is being employed for projects focused on fair development. It scrutinizes the degree to which OZ funding is fostering assets owned by communities, generating high-quality employment for residents
OZ Report: An Equity & Economic Opportunity Initiative
An initial evaluation of the Opportunity Zones program is presented in this report, produced by the Rockefeller Foundation's Equity & Economic Opportunity Initiative, with particular attention to its capacity for promoting equitable development. The document investigates the prac
The Impact of Opportunity Zones: An Initial Assessment
This publication from the Council of Economic Advisers (CEA) offers one of the initial formal evaluations of the economic effects of the Opportunity Zones initiative, which was created by the Tax Cuts and Jobs Act of 2017. It examines provisional information to determine how well
The OZ Playbook: A Guide to Community Engagement
This playbook, created by the Rockefeller Foundation, offers a vital framework for Opportunity Zone investors dedicated to optimizing community advantages and preventing the risks of displacement and unfair development. It serves as a manual for conscientious, effective investmen
Architecting the OZ Capital Stack
Recapitalization Prior to Certificate of Occupancy: A sum of $41M in QOF equity substitutes the construction loan once the building is finished, thereby eliminating construction risk for OZ investors and securing the 10-year tax-free appreciation period.
Combining CDFIs and Federal Grants
B&I Loan Guarantee Offers guarantees for up to 80% of a loan Manufacturing, processing of food
Funding & Finance
How deals get capitalized. This section covers OZ capital stack architecture, CDFIs, federal grant programs, novel development models, rural panels, Puerto Rico Act 60 overlap, and tribal land structuring.
Novel Development Frameworks & Examples
The Newvion "Rural Experience Hub" is introducing an innovative phased-risk development approach through the deployment of floating hospitality suites, referred to as "boatels," within marinas. This strategy enables developers to assess market demand, accommodate collaborators, a
NREDA: Marketing Strategies for Rural OZ Development
A presentation by the National Rural Economic Developers Association (NREDA) examines the distinct hurdles and prospects involved in drawing investments into rural Opportunity Zones. It offers a strategic guide for rural economic development practitioners on successfully promotin
Puerto Rico Act 60 & Dual-Sovereign Structuring
An intricate approach combines federal Opportunity Zone capital gains exclusions with Puerto Rico's Act 60 (providing corporate tax rates as minimal as 4% and dividend exemptions).
Structuring Opportunity Zones for Tribal Nations
Because federal trust land is not available for use as conventional collateral, Tribal Opportunity Zone frameworks significantly depend on:
Privacy Policy — OZ 2.0 Agency
Advanced AI Solutions, Inc. ("Company," "we," "us," or "our") operates the OZ 2.0 Agency platform at oz2.org ("Platform"). This Privacy Policy explains how we collect, use, disclose, and protect your personal information when you access or use the Platform.
Terms of Use — OZ 2.0 Agency
By accessing or using the OZ 2.0 Agency platform, website, tools, documentation, or any associated services (collectively, the "Platform"), you agree to be bound by these Terms of Use ("Terms"). If you do not agree to these Terms in their entirety, you must immediately cease all
Getting Started
New to Opportunity Zones? Start here. This section covers the basics of OZ 2.0, the legislative framework, key investment data, and state-level overviews — everything you need before diving deeper.
Opportunity Zone Investment Figures: Treasury Data (2018–2020)
This information is derived from U.S. Treasury Office of Tax Analysis, Working Paper 123 — "Use of the Opportunity Zone Tax Incentive: What the Data Tell Us" (Coyne & Johnson, July 2023). It utilizes IRS Forms 8996 and 8997 for tax years 2018–2020.
Opportunity Zones Fact Sheet (Treasury/IRS)
This document, issued by the U.S. Department of the Treasury and the Internal Revenue Service (IRS), offers a summary of the Opportunity Zones program, detailing crucial statistics and information regarding its initial effects.
OZ 2.0 Reference Guide: Key Provisions & Changes
The One Big Beautiful Bill Act of 2025 enhances the Opportunity Zones tax incentive, making the program a permanent feature of the tax code. The enhancements (referred to as OZ 2.0) include a new regime of tax benefits for investors, targeted benefits for rural areas, and new imp
OZ 2.0: The Data Reset
At its core, the evolution from OZ 1.0 to OZ 2.0 revolves around data. Initial Opportunity Zone designations relied on information gathered from the 2011-2015 American Community Survey (ACS). The next nomination cycle in 2026 will utilize the fresh 2020-2024 ACS data, marking a s
The Beginners Guide to Opportunity Zones (2026 Version)
This primer offers a straightforward, brief overview of the Opportunity Zones initiative, crafted for newcomers to this potent tax benefit. It outlines the fundamental ideas, details the initial steps, and underscores the crucial points for the approaching 2026 shift.
The One Big Beautiful Bill Act of 2025 and OZ 2.0
For the 2026 selection process, the Urban Institute designates "Goldilocks" tracts—these are census tracts possessing both considerable economic requirements and genuine market conditions apt to draw in investment. This stops states from choosing areas that suffer from severe har
Compliance Evolution in Opportunity Zones
Program Structure Time-limited (2026/2028 sunsets) Ongoing flexible structure
CSAR Opportunity Zone v10-1: Program Overview
This publication offers an exhaustive summary of the Opportunity Zones program, acting as an essential resource for investors, fund operators, and developers. It details the fundamental workings of the incentive, spanning from the initial capital deployment to the necessary conti
EIG OZ Brief: A Playbook for High-Impact Designations
A strategic guide for governors and mayors regarding the Opportunity Zones (OZ) designation process is offered in this policy brief by the Economic Innovation Group (EIG), the original creators of the policy. The objective is to maximize beneficial economic and social outcomes by
Federal Guidance for Governors on OZ Nomination
The following text presents the authorized federal instructions provided to state chief executives regarding the designation of Opportunity Zones. It details the necessary steps and strategic aims that ought to guide the choice of census districts for obtaining this significant e
Mastering the 90% Asset Test
June 30 The final day of the QOF's taxable year's initial six-month period
Rules & Compliance
The rulebook. This section covers OZ compliance evolution, CSAR program requirements, EIG policy briefs, federal guidance for governors, the 90% asset test, and working capital safe harbor rules.
State-by-State OZ 2.0 Nomination & Resource Hub
import StateResourceHubWrapper from '../../components/StateResourceHubWrapper'
The Working Capital Safe Harbor (WCSH)
NQFP Exemption Funds covered by this protection are omitted from the 5% NQFP computation
Washington State Opportunity Zone Overview (2026 Transition)
This briefing offers a concise summary of the Opportunity Zones initiative, emphasizing its operation within Washington State and the approaching 2026 deadline. It is designed for investors, developers, and community leaders either unfamiliar with the program or desiring a review
Strategy & Playbooks
Winning the capital competition. This section contains the OZ 2.0 strategic playbook and the Ascension Manifesto — frameworks for sponsors, investors, and fund managers positioning for the new OZ cycle.
Winning the Capital Competition: The Strategic Playbook for OZ 2.0
Within the realm of OZ 2.0, merely receiving designation is insufficient. Your position must be defensible. You need to be competitive. You ought to be prepared.
Accelerated & Bonus Depreciation in Opportunity Zones
Sourced from 475+ industry emails, investment memos, and regulatory materials.
Capital Gains Deferral & Basis Step-Up Rules
Sourced from 475+ industry emails, investment memos, and regulatory materials.
Rev. Proc. 2026-14: OZ 2.0 Designation Rules
Issued by the IRS, Revenue Procedure 2026-14 provides critical guidance to State and territory Chief Executive Officers (CEOs) regarding the procedure for nominating population census tracts to be designated as Qualified Opportunity Zones (QOZs) effective January 1, 2027. This gu
Taxes & IRS
The financial engine of OZ investing. This section covers capital gains deferral mechanics, basis step-up rules, bonus depreciation, the 2026 discount window, and official Treasury/IRS analysis.
The 2026 Under Construction Discount Strategy
To minimize the mandatory tax hit on deferred gains on December 31, 2026, investors can obtain a Fair Market Value (FMV) opinion on a QOF project that is only partially complete.
WP-123: Treasury Office of Tax Analysis on OZ Incentive
This working paper from the U.S. Department of the Treasury's Office of Tax Analysis (OTA) provides a detailed empirical analysis of the Opportunity Zone tax incentive based on tax data from 2018-2022. It offers valuable insights into investor behavior, capital flows, and the ini
AI-Powered Site Selection with OZ Explorer
→ Launch OZ Explorer — The active artificial intelligence-driven platform for identifying sites suitable for Opportunity Zone investments.
LOCUS: Identifying Top OZ Markets by Smart Growth Potential
A report from LOCUS, an organization comprising real estate developers and investors, offers a distinctive perspective on selecting Opportunity Zone locations. It deviates from conventional indicators of economic hardship to pinpoint leading Opportunity Zone markets, focusing on
Tools
OZ Explorer is the leading AI-powered site selection and deal analysis platform built specifically for Opportunity Zone investing.
Tools & Platforms
The technology layer of OZ 2.0 investing. This section covers the platforms and tools that power zone discovery, deal scoring, and market analysis — from the OZ Explorer AI engine to smart growth market data.