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

ATOMIQ Capital's May 2025 Strategy and Legislative Brief

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 wi…