5 New IRS Rules for OZ 2.0 Nominations (Episode 379)
About this episode
This episode discusses the new IRS guidance on Opportunity Zone nominations under OZ 2.0.
The IRS just released Rev. Proc. 2026-14, the first official guidance on how states will nominate census tracts for Opportunity Zone designation under OZ 2.0. The nomination window opens July 1, 2026, with the new zones going into effect on January 1, 2027. In this live episode of OZ Office Hours, Jimmy Atkinson breaks down the new guidance, including the five key things you need to know. Note: The IRS originally numbered this guidance as Revenue Procedure 2026-12 before renumbering it to Rev. Proc. 2026-14 after this episode was recorded. More info: https://opportunityzones.com/2026/04/irs-releases-oz-2-0-nomination-guidance-5-things-you-need-to-know/
More episodes of Opportunity Zones Podcast
- Only 60% of Opportunity Zones Are Eligible for OZ 2.0 (Episode 382)
- STR Condos as an Opportunity Zone Investment (Episode 381)
- OZ Case Study: One Dallas Neighborhood, 1,000 Units (Episode 380)
- The 21st Century ROAD to Housing Act (OZNH Mar 2026)
- Hidden OZ Tax Advantages Most Investors Are Missing (Episode 378)
- OZ 1.0 vs. OZ 2.0: Should You Invest Now or Wait? (Episode 377)
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