GRANTRADAR/Grant Programs/Qualified Opportunity Zone Fund Tax Deferral
FederalTax Abatement / OtherStackable

Qualified Opportunity Zone Fund Tax Deferral

Administered by IRS/US Treasury · Federal Program

BENEFIT
Negotiated / contact agency
Deadline type: rolling

Eligibility Requirements

  • 1Must be in designated QOZ census tract
  • 2Must substantially improve property within 30 months
  • 3Double basis rule applies to land and improvements
  • 410-year hold eliminates capital gains on fund appreciation

Eligible Project Types

CommercialResidentialMixed UseIndustrial
STACKING POTENTIAL

Qualified Opportunity Zone Fund Tax Deferral is stackable — it can be combined with other federal, state, and local programs on the same project. Michigan and Ohio projects commonly stack this federal credit with state brownfield TIF, historic tax credits, and local abatements to maximize total incentive value. Use GrantRadar to see your full stack.

Source: IRS/US Treasury official program page ↗ · Last verified 2026-03-10
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STACKABLE WITH
Federal Historic Tax Credit
20% credit · Tax Credit
New Markets Tax Credit
39% credit · Tax Credit
Opportunity Zone Program
Negotiated / contact agency · Tax Abatement / Other
Federal Low Income Housing Tax Credit
Negotiated / contact agency · Tax Credit
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