For families managing significant capital gains, the timeline for Qualified Opportunity Zone (QOZ) reinvestment is shifting. Waiting until 2027 to reinvest under the new OBBBA framework could yield far stronger tax advantages than the original program.

New Five-Year Deferrals

The OBBBA establishes a rolling five-year deferral period for investments made starting January 1, 2027. Deferred gain is now recognized five years from your investment date, rather than a rigid deadline. Crucially, these rules restore the 10% basis step-up for assets held for five years.

Contact Sullivan & Company CPA Inc. in Burlingame to align QOZ updates with legacy goals.