Qualified Opportunity Zones (QOZs) were created by the Tax Cuts and Jobs Act of 2017. They provide tax incentives for investors to reinvest capital gains into designated low-income communities. The original deadline for deferring capital gains using QOZ funds was December 31, 2024.

The Secure Act 2.0, passed in 2022, extended the deadline for deferring capital gains to December 31, 2026.

There has been ongoing debate in Congress about whether this deadline will be extended further https://www.congress.gov/bill/118th-congress/house-bill/5761

Resolution Criteria:

The resolution of this market will be determined based on the passage and enactment into law of US federal legislation that extends the deadline for deferring capital gains using qualified opportunity zone funds.