
Game-Changer Alert: Opportunity Zones Just Got Permanent Status**
The "One Big Beautiful Bill" transforms opportunity zones from temporary experiment to permanent tax strategy, creating unprecedented opportunities for savvy investors. Rural investments now receive enhanced 30% basis step-ups (versus 10% standard), plus reduced improvement thresholds. With zones being redesignated every decade starting 2027, and special advantages for rural energy projects, the timing window is critical. The transition period creates both urgency for current program benefits and strategic positioning for the streamlined 2027 framework. This represents the most significant community development tax incentive overhaul since 2017—with permanent status changing everything.