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Opportunity Zones Reporting Requirements Tax Legislation

Jackson Walker

The One Big Beautiful Bill’s New Qualified Opportunity Zones

Jackson Walker on

Under the One Big Beautiful Bill Act (the “OBBBA”), the qualified opportunity zone (QOZ) program will no longer sunset on December 31, 2026, as was set to be the case prior to the act’s passage. Instead, the OBBBA makes this...more

BakerHostetler

Analysis of Opportunity Zone and Related Tax Credit Changes Under the 2025 Tax Legislation

BakerHostetler on

In this alert, which is part of an eight-part series taking a deeper dive into various portions of the Legislation (International Tax; Opportunity Zone and Tax Credits; Green Energy Credits; Estate Planning and Individual Tax...more

Williams Mullen

Big, Beautiful Changes to the Qualified Opportunity Zone Program

Williams Mullen on

As anticipated, President Trump’s One Big Beautiful Bill Act (the “OBBBA”), which was signed into law on July 4, 2025, significantly amends Sections 1400Z-1 and 1400Z-2 of the Internal Revenue Code of 1986, as amended (the...more

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