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Nitin Illiparambil Nitin Illiparambil

What the One Big Beautiful Bill Act Means for Qualified Opportunity Fund Investors

The Qualified Opportunity Zone (QOZ) program, born out of the Tax Cuts and Jobs Act of 2017, just got a major overhaul. Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) permanently extends and reshapes the program — bringing both new opportunities and important planning considerations for investors.

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