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New Legislation › Qualified Opportunity Funds › Economic Development

Saul Ewing LLP

Opportunity Zone Regime Permanently Extended With New Benefits, Limitations, and Requirements, With a New Rural Focus

Saul Ewing LLP on

The Opportunity Zone regime, originally established in 2017, has been permanently extended by Public Law 119-21, "An Act to provide for reconciliation pursuant to Title II of H. Con Res. 14" (the "2025 Tax Law"). The...more

Kerr Russell

The One Big Beautiful Bill Act Recharges Qualified Opportunity Zones

Kerr Russell on

The One Big Beautiful Bill Act (OBBBA) was signed into law on July 4, 2025. As part of the OBBBA, Congress has recharged and permanently extended the tax benefits offered by the Qualified Opportunity Zone (QOZ) program. ...more

Troutman Pepper Locke

The OBBB Renews and Makes Permanent Qualified Opportunity Funds

Troutman Pepper Locke on

On July 4, 2025, President Trump signed the “One Big Beautiful Bill Act” (OBBB), H.R. 1, into law. The OBBB extended and made permanent the general qualified opportunity fund (QOF) legislative framework for investments in...more

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