Opportunity Zones Are About to Get More Scarce as Tax Bills Come Due – Commercial Observer
It’s a temporary shock to a system that new federal legislation has made more permanent and certain.| Commercial Observer
The Treasury Department and Internal Revenue Service (IRS) this week issued Notice 2025-50, providing guidance on Opportunity Zone (OZ) investments in rural areas under the One Big Beautiful Bill (OB3) Act. The notice designates 3,309 census tracts—about 38% of the OZ map—as rural, giving investors and developers clarity on how the new rules apply. (IRS, […]| The Real Estate Roundtable
It’s a temporary shock to a system that new federal legislation has made more permanent and certain.| Commercial Observer
