{"id":14688,"date":"2025-06-02T19:16:45","date_gmt":"2025-06-02T19:16:45","guid":{"rendered":"https:\/\/taxops.com\/?p=14688"},"modified":"2025-06-10T15:25:02","modified_gmt":"2025-06-10T15:25:02","slug":"opportunity-zones-strategic-moves-before-the-2026-deadline","status":"publish","type":"post","link":"https:\/\/taxops.com\/opportunity-zones-strategic-moves-before-the-2026-deadline\/","title":{"rendered":"Opportunity Zones: Strategic Moves Before the 2026 Deadline"},"content":{"rendered":"\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1-1024x576.png\" alt=\"\" class=\"wp-image-14709 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1-1024x576.png\" alt=\"\" class=\"wp-image-14709 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1-980x551.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1-480x270.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em><em><em><em>Make use of strategic investment timing to get the most out of the golden window of tax relief in opportunity zone investments.<\/em><\/em><\/em><\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">By <a href=\"https:\/\/taxops.com\/allen-gregory\/\">Allen Gregory<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The 2017 Tax Cuts and Jobs Act (<a href=\"https:\/\/www.congress.gov\/bill\/115th-congress\/house-bill\/1\/text\">Public Law No. 115-97<\/a>) introduced the Opportunity Zone program, encouraging investment in nearly 9,000 underfunded rural and urban communities through tax incentives. &nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Investors can reinvest any type of gain into a Qualified Opportunity Fund (QOF) and defer taxes they would have owed\u2014such as from a 2018 gain\u2014until 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As we approach midyear 2025, it&#8217;s time to plan for any related tax payments coming due in 2026. If you deferred a gain and rolled it into a QOF, you may have taxes to recognize in 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Investor Tax Incentives and Benefits<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A QOF is any investment vehicle organized as a corporation or partnership with at least 90% of its assets in qualified Opportunity Zone property. Qualified investment projects must meet certain criteria based on the nature of the investment for their investors to qualify for tax relief. Investors who reinvest in a QOF within 180 days can defer tax on capital gains according to the following schedule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tax benefits of QOF investments are structured to encourage long-term investments in economically distressed areas. Holding the investment for longer durations can boost tax relief:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tax benefits grow with the length of time the investment is held. Substantial tax advantages reward those who are patient.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deferred capital gains are reduced by 10% after five years and an additional 5% after seven years, totaling a potential reduction of 15%.<\/li>\n\n\n\n<li>Any appreciation on investments held for 10 years or longer is not taxed.<\/li>\n\n\n\n<li>Deferred gains\u2014minus any reductions from 5- to 7-year holding periods\u2014must be recognized by 2026.<a id=\"_msocom_1\"><\/a><\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"403\" height=\"245\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/QOF-Investments.png\" alt=\"\" class=\"wp-image-14692 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/QOF-Investments.png 403w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/QOF-Investments-300x182.png 300w\" sizes=\"(max-width: 403px) 100vw, 403px\" \/><noscript><img decoding=\"async\" width=\"403\" height=\"245\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/QOF-Investments.png\" alt=\"\" class=\"wp-image-14692 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/QOF-Investments.png 403w, https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/QOF-Investments-300x182.png 300w\" sizes=\"(max-width: 403px) 100vw, 403px\" \/><\/noscript><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">Preparing for 2026<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Investors should prepare for the recognition of deferred gains in 2026 by reviewing QOF investments, confirming eligibility, and preparing for upcoming tax obligations. As you review these investments:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identify the deferral period to make sure you reinvested eligible gains into a QOF within 180 days of realizing the gain.<\/li>\n\n\n\n<li>Clarify the recognition period, which will be the earlier of these two dates: 1) the date the QOP investment is sold or exchanges, or 2) December 31, 2026.<\/li>\n\n\n\n<li>Use this information to calculate your tax liability and plan accordingly.<\/li>\n\n\n\n<li>Taxpayers who sold or exchanged a QOF investment during the tax year must be prepared to file <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-8949\">Form 8949, Sales and Other Dispositions of Capital Assets<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Due Diligence Checklist Before 2026<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Additional analysis can be done to value Opportunity Fund investments that take into account property appraisals, business valuations, market studies, and feasibility analyses, as well as the following.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Assess funding structure and debt management load for impact on profits.<\/li>\n\n\n\n<li>Review transaction document compliance and timing requirements to establish a calendar of commitments.<\/li>\n\n\n\n<li>Analyze fund operations, method of accounting, state and local tax, and treatment of any tax credits with other incentives to determine feasibility of staying the course or unwinding the investment. Does the QOF meet the 70% business property requirement? Or the 50% gross income requirement?<\/li>\n\n\n\n<li>Perform due diligence on an exit strategy, including timing, a carried interest analysis, \u00a7163(j) interest expense limitation, \u00a7199A applicability, stress test assumptions, cost segregation, working capital and safe harbor matters, and related party issues.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">With 2026 right around the corner, now is the time to work with your <a href=\"https:\/\/taxops.com\/contact\/\">TaxOps Advisor<\/a>\u00a0 to make sure your Opportunity Zone investments are optimized and compliant\u2014before the window closes. \u00a0<a id=\"_msocom_2\"><\/a><\/p>\n\n\n\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Read More<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.irs.gov\/newsroom\/opportunity-zones\">Facts About Opportunity Zones<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/credits-deductions\/opportunity-zones-frequently-asked-questions\">Opportunity zones frequently asked questions<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/opportunityzones.hud.gov\/\">Opportunity Zones \u2013 U.S. Department of Housing and Urban Development (HUD)<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/td-9889.pdf\">Investing in Qualified Opportunity Funds &#8211; Final Regulations (TD 9889)&nbsp;<strong>PDF<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/irb\/2018-09_IRB#RP-2018-16\">Qualified Opportunity Zone Designation &#8211; Revenue Procedure 2018-16<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.irs.gov\/irb\/2018-45_IRB#RR-2018-29\">Qualified Opportunity Zone Original Use &#8211; Revenue Ruling 2018-29<\/a><\/li>\n<\/ul>\n\n\n\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Disclaimer: This content is for educational purposes only and is not intended, nor should it be relied upon, as legal, tax, accounting or investment advice. You should consult with a competent professional to discuss specifics of your situation and the applicability of the information presented.&nbsp;<\/em><\/p>\n\n\n\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/\">Talk to a Business Tax Advocate<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Make use of strategic investment timing to get the most out of the golden window of tax relief in opportunity zone investments. By Allen Gregory The 2017 Tax Cuts and Jobs Act (Public Law No. 115-97) introduced the Opportunity Zone program, encouraging investment in nearly 9,000 underfunded rural and urban communities through tax incentives. &nbsp;&nbsp;&nbsp; [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":14709,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"<!-- wp:spacer {\"height\":\"41px\"} -->\n<div style=\"height:41px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:image {\"id\":14221,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} -->\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/taxops.com\/wp-content\/uploads\/2025\/01\/2025-Colorado-State-and-Local-Tax-Legislation-1024x576.png\" alt=\"\" class=\"wp-image-14221\"\/><\/figure>\n<!-- \/wp:image -->\n\n<!-- wp:quote -->\n<blockquote class=\"wp-block-quote\"><!-- wp:paragraph {\"align\":\"center\"} -->\n<p class=\"has-text-align-center\"><em>Judy Vorndran, lead partner of state and local tax at TaxOps, testified before the Colorado Senate Finance Committee on January 28, 2025. She addressed SB25-018 and SB25-046, proposed legislation that would create a searchable database and enhance audit confidentiality. Below is a summary of her remarks<\/em>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph {\"align\":\"center\"} -->\n<p class=\"has-text-align-center\"><em>Following testimony and discussion, the Finance Committee unanimously passed both bills. SB25-018 now moves to the Committee on Appropriations while SB25-046, as amended, has been referred to the full Senate and placed on the Senate consent calendar.<\/em> <\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph {\"align\":\"center\"} -->\n<p class=\"has-text-align-center\"><em>\"It was an amazing experience to look in all of their faces and explain why these laws make Colorado more competitive and are good for both government and taxpayers<\/em>,\"<em>  ~ Judy Vorndran <\/em><\/p>\n<!-- \/wp:paragraph --><\/blockquote>\n<!-- \/wp:quote -->\n\n<!-- wp:group {\"layout\":{\"type\":\"constrained\"}} -->\n<div class=\"wp-block-group\"><!-- wp:spacer {\"height\":\"34px\"} -->\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"textAlign\":\"center\"} -->\n<h2 class=\"wp-block-heading has-text-align-center\">Testimony on SB25-018, Online Search of Sales and Use Tax, and SB25-046, Local Government Tax Audit Confidentiality Standards<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:spacer {\"height\":\"42px\"} -->\n<div style=\"height:42px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer --><\/div>\n<!-- \/wp:group -->\n\n<!-- wp:paragraph -->\n<p>Good afternoon, members of the <a href=\"https:\/\/leg.colorado.gov\/committees\/finance\/2024-regular-session\" target=\"_blank\" rel=\"noopener\" title=\"Senate Finance Committee\">Senate Finance Committee<\/a>. My name is <a href=\"https:\/\/taxops.com\/judith-vorndran\/\" target=\"_blank\" rel=\"noopener\" title=\"Judy Vorndran\">Judy Vorndran<\/a>. I am a partner in the tax specialty firm TaxOps and a member of the &nbsp;Sales and Use Tax Simplification Task Force.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>I am here to testify in support of two bills, SB25-018 and SB25-046. A summary of my statement follows.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"43px\"} -->\n<div style=\"height:43px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">SB25-018, Online Search of Sales and Use Tax<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>SB25-018 aims to create a searchable database for sales and use tax licenses and exemption certificates. This bill is crucial for improving transparency and compliance in our tax system.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">Key Points<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:list -->\n<ul class=\"wp-block-list\"><!-- wp:list-item -->\n<li><strong>Importance of a Searchable Database:<\/strong><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>SB25-018 proposes the creation of a database at the state and department of revenue level, allowing taxpayers to look up licenses and entities.<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li><strong>Benefits for Taxpayers:<\/strong><ol><li>Having access to a searchable database would be a significant advantage for taxpayers. It would help them ensure that vendors are properly licensed and collecting the correct tax amounts.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>This measure would also align Colorado with other states, such as Texas, which already have similar databases in place. These databases have proven to be extremely helpful for taxpayers in those states.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li><strong>Improved Compliance:<\/strong><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>The searchable database would facilitate better compliance with tax laws. Taxpayers would be able to verify the status of vendors and themselves, reducing the risk of errors and ensuring accurate tax collection.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>SB25-018 is a vital step towards enhancing transparency and compliance in Colorado's tax system. I urge the Committee to support this bill and help create a more efficient and taxpayer-friendly environment.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"46px\"} -->\n<div style=\"height:46px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">SB25-046, Local Government Tax Audit Confidentiality Standards<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:paragraph -->\n<p>SB25-046 addresses the confidentiality standards for local government sales or use tax audits. This bill would both protect taxpayer information and ensure fairer audit practices.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:heading {\"level\":3} -->\n<h3 class=\"wp-block-heading\">Key Points<\/h3>\n<!-- \/wp:heading -->\n\n<!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Confidentiality Concerns:<ol><li>SB25-046 aims to establish uniform confidentiality standards for local government tax audits. This is important because third-party auditors often conduct these audits, and there are concerns about how taxpayer information is handled and shared.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>Currently, third-party auditors are not always licensed professionals, and there is no regulation ensuring their confidentiality practices. This raises significant concerns about the protection of sensitive taxpayer information.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Issues with Third-Party Auditors:<ol><li>Many home-rule cities do not have captive auditors and rely on third-party auditors who may conduct audits on behalf of multiple jurisdictions. This can lead to inefficiencies and increased taxpayer burdens.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>There are instances where third-party auditors may target large taxpayers, leading to multiple audits across different cities. This practice is also burdensome and raises concerns about the confidentiality of taxpayer information.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>Need for Regulation:<ol><li>There is a need for stricter regulation and oversight of third-party auditors to ensure they adhere to uniform confidentiality standards. This includes establishing ethical and fiduciary duties similar to those required of licensed professionals.<\/li><\/ol><!-- wp:list {\"ordered\":true} -->\n<ol class=\"wp-block-list\"><!-- wp:list-item -->\n<li>The bill also highlights the importance of transparency in the contracts between cities and third-party auditors. These contracts should be subject to public scrutiny to ensure accountability.<\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list --><\/li>\n<!-- \/wp:list-item --><\/ol>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>SB25-046 is essential for protecting taxpayer information and ensuring fair audit practices. I urge the Finance Committee to support this bill and help create a more transparent and accountable audit process. <\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>I would be happy to answer related questions you may have, and I thank you for the opportunity to weigh in on these important pieces of legislation.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:spacer {\"height\":\"57px\"} -->\n<div style=\"height:57px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:buttons {\"layout\":{\"type\":\"flex\",\"justifyContent\":\"center\"}} -->\n<div class=\"wp-block-buttons\"><!-- wp:button -->\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/taxops.com\/contact\/\">Talk to a Business Tax Advocate<\/a><\/div>\n<!-- \/wp:button --><\/div>\n<!-- \/wp:buttons -->\n\n<!-- wp:spacer {\"height\":\"53px\"} -->\n<div style=\"height:53px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<!-- \/wp:spacer -->\n\n<!-- wp:separator -->\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<!-- \/wp:separator -->\n\n<!-- wp:heading -->\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n<!-- \/wp:heading -->\n\n<!-- wp:latest-posts \/-->","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[228,226],"tags":[252,1145,284,12,1144,1158,126,26,265,1135,492,1134,18,19,316,1136,30,810,101,799,605,262,79,267,620,80,712,1138,1137,74],"class_list":["post-14688","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-federal-tax","category-tax-news","tag-accountant","tag-advocate","tag-cfo","tag-colorado","tag-colorado-society-of-cpa","tag-continuous-education","tag-cpa","tag-cpe","tag-finance-professional","tag-iaas","tag-leadership","tag-saas","tag-sales-and-use-tax","tag-sales-tax","tag-salt","tag-software-providers","tag-state-and-local-tax","tag-state-income-tax","tag-state-tax","tag-tax-advisor","tag-tax-automation","tag-tax-planning","tag-tax-preparer","tag-tax-professional","tag-tax-professionals","tag-tax-provider","tag-tax-school","tag-tax-tools","tag-tax-vendors","tag-taxops"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2025\/06\/Opportunity-Zone-1.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14688","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=14688"}],"version-history":[{"count":6,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14688\/revisions"}],"predecessor-version":[{"id":14710,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/14688\/revisions\/14710"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/14709"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=14688"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=14688"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=14688"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}