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
Tax deferral through 2026
No depreciation recapture
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