OZ Knowledge Center
Everything you need to understand Opportunity Zones, from basic concepts to advanced investment strategies and the latest legislative updates.
What Are Opportunity Zones?
A complete beginner's guide to the OZ program, how it works, and why it was created.
Read moreHistory & Legislation (TCJA 2017)
The Tax Cuts and Jobs Act of 2017 and how it created the Opportunity Zone program.
Read moreHow the Tax Incentive Works
The 3 key tax benefits: deferral, basis step-up, and tax-free appreciation.
Read moreWhat Is a Qualified Opportunity Fund (QOF)?
Learn about the investment vehicle required to access OZ tax benefits.
Read moreOZ vs. 1031 Exchange: Key Differences
Side-by-side comparison of two powerful tax deferral strategies.
Read moreOZ 2.0: What Changed in 2025
The One Big Beautiful Bill made OZs permanent with enhanced benefits.
Read moreRural Opportunity Zones (New Benefits)
Triple tax benefits for Qualified Rural Opportunity Funds.
Read moreLatest OZ News
Breaking news and updates about the Opportunity Zone program.
Read moreState-by-State OZ Updates
How individual states are implementing OZ programs.
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