IRS Issues Proposed Regulations for Qualified Opportunity Zones – What You Need to Know

On September 10, 2026, the Treasury Department and IRS issued proposed regulations implementing key provisions of the One Big Beautiful Bill Act (OBBBA) related to qualified opportunity zones (QOZs) and qualified opportunity funds (QOFs). For opportunity zone advisors, these proposed rules mark a pivotal step in the compliance landscape that demands immediate attention. What the Proposed Regulations Cover The proposed regulations address several critical areas for QOZs.