There are groups lobbying for extension of the Opportunity Zone program, but at this time we are left with the rules and expirations as written.
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Is there any effort to extend the Opportunity Zone program beyond 2026 so investors could get the full 15 % tax deferral?
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There's an effort, but its success is doubtful. Not enough support from the progressive wing of the Democratic Party on this initiative.
No, I am not aware of any proposal to extend the mandatory gain recognition date past Dec. 31, 2026. I would be very surprised if it were.
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