The Opportunity Zone program remains one of the most powerful economic development tools for channeling private capital in underserved communities to create jobs, enhance property values, and boost local tax revenues. With new deadlines in 2026 and evolving federal guidance ahead, organizations and local governments must be prepared to position their projects for success.

LNE Group provides expert Opportunity Zone consulting, Qualified Opportunity Fund (QOF) structuring, and strategic government relations support to help investors, municipalities, and business in Ohio, West Virginia, and across the U.S. maximize the benefits of this transformative program.

What are Opportunity Zones

The Opportunity Zone (OZ) program was first established under the Tax Cuts and Jobs Act (TCJA) of 2017 and subsequently made permanent under the One Big Beautiful Bill Act (OBBBA) of 2025. Since its inception, the program has infused more than $100 billion in private capital into communities across the United States, driving local economic growth and job creation.

At its core, the program offers powerful tax incentives to investors who reinvest their capital gains into designated Opportunity Zones through a Qualified Opportunity Fund (QOF). Eligible investors—including private individuals, corporations, and even foreign entities with U.S. tax liabilities—can:

  • Defer taxes on capital gains by reinvesting in a QOF.
  • Reduce or eliminate portions of those taxes depending on how long the investment is held.
  • Realize tax-free appreciation on new capital gains earned within the Opportunity Zone investment.

By combining these benefits with place-based investment strategies, the Opportunity Zone program has become one of the largest economic development tools in U.S. history, channeling billions into underserved communities and positioning them for long-term growth.

Why Opportunity Zones Matter in 2026

The new Opportunity Zone 2.0 framework represents a once-in-a-decade chance to reshape local and regional economic development strategies. For investors, developers, and communities, 2026 is a pivotal year.

Unique Window for New Designations

Between July and September 2026, states will be able to nominate new Opportunity Zones for the first—and only—time since 2018. Miss this window, and the next chance will not arrive until 2036.

Pent-Up Investor Demand

Since 2021, many high-capital-gain investors have been on the sidelines, waiting for new designations. Billions in private capital are expected to pursue a limited number of projects. Only the most compelling opportunities—those with stability, visibility, and clear community benefit—will rise to the top.

Capped Supply of Eligible Tracts

States can designate only up to 25% of eligible Low-Income Community (LIC) census tracts, and updated eligibility rules narrow the field even further. Competition for designation will be fierce, and early positioning is critical.

Increased Benefits for Rural Development

To strengthen investment in rural areas, OZ 2.0 significantly boosts incentives. The step-up in basis at five years has been increased from 10% to 30%, making rural projects far more attractive for long-term investors.

The Role of Advocacy

Securing an Opportunity Zone designation will not happen passively. Success requires proactive state and federal engagement, coalition building, and sustained advocacy to ensure projects remain at the top of your state’s nomination list.

LNE Group Opportunity Zone Advisory Services

LNE Group helps design, designate, and implement Opportunity Zone (OZ) projects with end-to-end advisory services. Our approach blends policy expertise, government advocacy, and hands-on project development to maximize community impact and investment returns.

We support a wide range of community development stakeholders—including investors, lenders, Qualified Opportunity Funds (QOFs), developers, local governments, companies and nonprofits—to unlock capital, reduce deal friction, and accelerate project pipelines.

Core Components of Our Services

Policy & Regulatory Guidance

  • Stay ahead of federal and state OZ policy changes, including Treasury/IRS guidance and compliance requirements.
  • Receive practical insights on eligibility, timelines, and reporting.

Targeted Advocacy

  • Engage with policymakers at the federal and state levels to advance client interests.
  • Build coalitions and influence OZ policy to strengthen project positioning.

Strategic Communications & Stakeholder Engagement

  • Develop public affairs strategies to secure buy-in from local governments and communities.
  • Facilitate listening sessions, roundtables, and surveys to ensure projects align with community priorities.

Project Acceleration Support

  • Remove deal friction by securing the necessary zoning, land use, environmental compliance, permitting, and licensing requirements.
  • Guidance on OZ designation applications and local strategic planning frameworks.

Incentive Stacking & Capital Alignment

  • Identify and secure complementary incentives (grants, bonds, other tax credits) to maximize project ROI.

Matchmaking & Capital Facilitation

  • Curate investment-ready project pipelines and connect project stakeholders with vetted investors.
  • Maintain an “investment ready” database of OZ projects, pre-vetted by asset type (real estate, manufacturing, housing, infrastructure, etc.).
  • Serve as trusted intermediaries between investors and projects, facilitating deals and capital flows.

International & Foreign Direct Investment (FDI) Strategies

  • Connect global investors with U.S. OZ opportunities, leveraging LNE’s international networks in the UK, EU, and Asia.
  • Support for foreign entities with U.S. tax exposure in structuring compliant, profitable OZ investments.

Why Partner with LNE Group?

  • End-to-End Support: From project scoping to shovel-ready construction.
  • Government Advocacy: Deep relationships at federal, state, and local levels.
  • Deal Acceleration: Reduce barriers, attract capital, and secure designations.
  • Global Reach: Connect U.S. OZs with international capital networks.

Get Started Today

Connect with LNE Group to schedule a working session. Discover how our OZ advisory can help you achieve regulatory certainty and maximize ROI.