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OZ 2.0 Nominations: Where Things Stand After the 90-Day Deadline
OpportunityZones.com reports that the September 28 nomination deadline did not finalize the OZ 2.0 map. At least 16 jurisdictions had submitted selections, while Treasury provided an automatic extension to October 28 unless a jurisdiction opted out.
The article says Treasury added 128 eligible tracts and raised nomination limits in 20 states after considering additional eligibility evidence. It describes how off-list nominations can receive different outcomes depending on the supporting data. The designations are intended to take effect January 1, 2027, after the remaining review process.
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Opportunity Zone coverage can include fund launches, development activity, fundraising, or policy changes. The underlying project and business plan matter alongside the tax framework. Separate the source’s reported development from assumptions about a particular fund or investor.
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This Sequoia Research summary was prepared with AI assistance from the credited source. It is not independent verification of the source’s claims. The original publisher retains authorship of its reporting; follow the source link for the complete article.
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