The Opportunity
Opportunity Zones are a national community investment tool that encourages long-term private investment in low-income communities across the US.
Opportunity Zone incentives offer preferential tax treatment for the re-investment of unrealized capital gains into Qualified Opportunity Funds (QOFs)
Aircraft depreciations roll up to investors, and there is no depreciation recapture for qualified opportunity funds
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Tax deferral through 2026
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No depreciation recapture
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New investment tax elimination:
New investment tax elimination: Permanent exclusion from taxable income of capital gains accrued in QOF and held for 10+ years and elimination of depreciation recapture