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Opportunity Zone Tax Benefits
Opportunity Zones: Section 1400Z Tax Benefits 2026
Funding Amount
Tax deferral + basis step-up + 10-year exclusion
CRITICAL 2026 Deadline: Must recognize deferred gains by Dec 31, 2026 regardless of holding status. Post-2026: Program made permanent. New benefits: 5-year hold = 10% basis step-up (90% taxable). Rural areas: 30% basis step-up for areas <50K population with 90%+ rural QOZ property investment.