Opportunity Zones 2.0 is coming — and the clock is ticking on action items
By Andy Medici
Tampa Bay Business Journal
Published: Dec 2, 2025

The federal Opportunity Zone program is undergoing a major transition in 2026, leaving businesses only a few more months to prepare for what's ahead.

The Opportunity Zone program, introduced during President Trump's first term as part of the Tax Cuts and Jobs Act of 2017, by definition aims to "spur economic growth and job creation in low-income communities while providing tax benefits to investors. That program is set to sunset at the end of 2026.

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