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The Return of OZ? Opportunity Zone Renewal Gains Momentum in Congress
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The Return of OZ? Opportunity Zone Renewal Gains Momentum in Congress

ATOMIQ Capital's May 2025 Strategy and Legislative Brief

Chris J Snook
May 14, 2025
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Wealth Matters 3.0
Wealth Matters 3.0
The Return of OZ? Opportunity Zone Renewal Gains Momentum in Congress
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A significant wave of optimism is building for savvy investors, fund managers, developers, and local communities as a fresh legislative push in Washington seeks to revive and enhance the Opportunity Zones (OZ) program—one of the most significant tax incentives of the past decade. And it seems to be playing out as hoped, as a bipartisan nugget of gold with tax-advantaged wealth compounding and incentives for capital gains repatriation.

House Republicans have begun advancing a comprehensive package aimed at reauthorizing and modernizing OZ incentives, with support from industry groups like Novogradac and reform-minded lawmakers. The proposal is part of broader reconciliation legislation expected to hit the House floor before Memorial Day 2025. If passed, it could become one of the most investor-friendly policy packages in years, and it is something we at ATOMIQ Capital have been planning for since election night with our fund strategy and deal pipeline.

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