
Opportunity Zones offer valuable tax incentives for investments in designated underdeveloped areas which are set to expire soon. The preferential capital gains treatment on proceeds reinvested into Opportunity Funds will discontinue after 2026 per current legislation. With under half of tracts having seen money inflows so far, officials are urging investors to accelerate allocating funds before tax breaks disappear, hindering further community revitalization dependent on sustained private investment into these regions. Exploring locations and development projects ahead of expiration makes sense given dwindling timeframes to utilize zone advantages.