# Opportunity Zones (opportunityzones.help)

> Published by Janover Capital LLC. A guide to the federal Opportunity Zones program: how Qualified Opportunity Funds work, what the capital gains treatment is, how Opportunity Zones interact with LIHTC, NMTC, and the Historic Tax Credit, and where the most active zones are. Janover is a debt broker: it arranges financing on the real estate inside these zones, and is not a fund sponsor, a lender, or a tax adviser.

Contact: desk@janover.co · (561) 556-3433 · 6401 Congress Ave., Ste. 250, Boca Raton, FL 33487
Financing requests: https://www.opportunityzones.help/get-financing/

## Program status (dated)
- The One Big Beautiful Bill Act (Pub. L. 119-21), enacted July 4, 2025, made Opportunity Zones permanent at section 70421, with rolling decennial designations.
- The 10% and 15% basis step-ups from the 2017 design are no longer attainable: their 5-year and 7-year holding windows to December 31, 2026 closed at the end of 2019 and 2021.
- The December 31, 2026 deferral date still applies to gains invested in a Qualified Opportunity Fund before 2027.
- Opportunity Zones designated in 2018 remain in effect through December 31, 2028.
- Primary sources: Pub. L. 119-21 sec. 70421; 26 U.S.C. 1400Z-2; IRS Opportunity Zones guidance.

## Core pages
- [Opportunity Zones guide (home)](https://www.opportunityzones.help/)
- [Opportunity Zone FAQs](https://www.opportunityzones.help/opportunity-zones-faqs/)
- [Top Opportunity Zones](https://www.opportunityzones.help/top-opportunity-zones/)
- [Get financing](https://www.opportunityzones.help/get-financing/)
- [About](https://www.opportunityzones.help/about-us/) · [Leadership](https://www.opportunityzones.help/leadership/) · [Contact](https://www.opportunityzones.help/contact-us/)

## FAQ library
- [How Opportunity Zone Investing Can Reduce An Investor’s Tax Liability](https://www.opportunityzones.help/opportunity-zones-faqs/what-are-the-capital-gains-tax-benefits-of-opportunity-zones/)
- [IRS Opportunity Zone Updates: Spring 2019](https://www.opportunityzones.help/opportunity-zones-faqs/irs-opportunity-zone-updates-spring-2019/)
- [What is an Opportunity Fund?](https://www.opportunityzones.help/opportunity-zones-faqs/what-is-an-opportunity-fund/)
- [Ohio Opportunity Zones Guide](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-ohio-what-you-need-to-know/)
- [Can The LIHTC Program Be Used in Opportunity Zones?](https://www.opportunityzones.help/opportunity-zones-faqs/low-income-housing-tax-credits-and-the-opportunity-zones-program/)
- [Opportunity Fund Investing in Florida: The Basics](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-florida-what-you-need-to-know/)
- [Opportunity Zones in Texas: What You Need to Know](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-texas-what-you-need-to-know/)
- [Opportunity Zones vs. 1031 Exchanges for Capital Gains Tax Deferral](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-vs-1031-exchanges-for-capital-gains-tax-deferral/)
- [The New Market Tax Credit (NMTC) and Opportunity Fund Investing: What You Need to Know](https://www.opportunityzones.help/opportunity-zones-faqs/can-the-new-markets-tax-credit-nmtc-program-be-used-in-opportunity-zones/)
- [California Opportunity Zones Guide](https://www.opportunityzones.help/opportunity-zones-faqs/opportunity-zones-in-california-what-you-need-to-know/)
- [Can the Historic Tax Credit (HTC) Program Be Used in Opportunity Zones?](https://www.opportunityzones.help/opportunity-zones-faqs/can-the-historic-tax-credit-htc-program-be-used-in-opportunity-zones/)

## Notes
- Operated by Janover Capital LLC. Not a lender, not a fund sponsor, no affiliation with any government agency.
- Nothing on the site is tax, legal, or investment advice.