The Property is in Opportunity Zone! For investments held for at least 10 years, investors pay no taxes on any capital gains produced through their investment in Opportunity Funds. President Trump signed legislation in July 2025 to renew and make the Opportunity Zones program permanent. This legislation, called the "One Big Beautiful Bill Act," extends the program indefinitely and introduces new provisions for a modernized version of the incentive, known as OZ 2.0.  Permanent extension: The original program was set to expire at the end of 2026, but the new law removes the sunset provision, making it a permanent part of the tax code.