Understanding Opportunity Zone 2.0: Key Changes and Bank Strategies
By Barry Wides, CPA Managing Director, Artisan Advisors The recently enacted 2025 Tax and Spending Bill introduced significant changes to housing and community development programs that affect banks. This article, the second in our series, examines the bill’s revisions to the Opportunity Zone (OZ) tax incentive—now called “OZ 2.0.” Background: Opportunity Zone 1.0 The original […]
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