Program Overview
The incentive,
the marketplace.
Rural Opportunity Zones 2.0 is a federal tax incentive designed to move patient capital into the rural places that need it most. We built the marketplace that turns that capital into real projects.
What RQOZB 2.0 is
The 2017 Opportunity Zone program created a powerful tax incentive for capital gains reinvested in designated low-income communities. Rural Opportunity Zones 2.0 sharpens that incentive for the rural and persistent-poverty tracts that were often overlooked in the first wave.
For investors, RQOZB 2.0 offers the same core mechanics: deferral of the original gain, a step-up in basis, and, for investments held at least ten years, exclusion of new gains. For rural communities, the difference is better origination: deals that are actually ready for capital, not just a map pin and a pitch deck.
How the marketplace works
The incentive
RQOZB 2.0 offers deferral, reduction, and exclusion on capital-gains reinvested in designated rural census tracts. The structure rewards patient capital and long-term community investment.
The designation
Eligible tracts are in rural persistent-poverty counties, small metros, and tribal lands. Designation is tied to place, not project — but the right project is what makes the place productive.
The marketplace
We match operators with capital, communities with sponsors, and regions with the expertise they need to structure a fundable deal. This is the origination layer the first wave missed.
The outcome
The goal is not just a tax benefit. It is a durable, community-anchored business — a factory, a clinic, a housing development, a downtown block — that still matters after year ten.
Who participates
Operators
Founders, developers, and businesses with a real project in a designated rural tract. They bring the asset, the team, and the local relationship.
Communities
EDOs, counties, and regional leaders who need to activate their designation and show measurable community benefit.
Capital
QOFs, family offices, and impact investors looking for vetted, structured RQOZB 2.0 opportunities they can underwrite with confidence.
Next step
Learn what RQOZB 2.0 means for your deal.
Whether you are an operator, an EDO, or an investor, we can walk you through fit, structure, and timeline in one short call.
Get in touch