The Qualified Opportunity Zone (QOZ) program offers big tax breaks for capital gains on long-term investments in designated low-income communities. Now, under the One Big Beautiful Bill Act, investing in underserved rural areas may provide even greater rewards. Over 3,300 existing QOZs nationwide are in rural areas. As of July 4, 2025, the new law liberalizes the “substantial improvement” threshold for existing buildings in rural areas to qualify for the program. The threshold for rural QOZs is now half the threshold for traditional QOZs. Additional enhancements to the QOZ program will be available starting in 2027. Contact us to learn more.
