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Summary and initial thoughts — Changes to opportunity zones (OZs)

Oct 07, 2025 · 2 min read

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H.R. 1, P.L. 119-21, the law known as the One Big Beautiful Bill Act (OBBBA), fundamentally revises the Opportunity Zone (OZ) program, specifically enhancing rural incentives and defining a rural area. This resource aims to clarify questions that may arise regarding changes to the OZ regime that take effect for the tax years beginning on or after July 4, 2025.

Summary:

Changes by H.R. 1 make the OZ program permanent, introducing a 10-year re-designation cycle, and tightening eligibility rules to

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