Opportunity Zones
What Are Opportunity Zones?
Conceived as part of the Tax Cuts and Jobs Act of 2017, the Opportunity Zone program was designed to boost economic growth in low-income, high-potential U.S. communities through tax incentives to private sector individuals.
Avi Shemesh
Understanding Opportunity Zones 2.0
With the passage of the One Big Beautiful Bill Act (OBBBA) in 2025, Congress extended and enhanced the Opportunity Zones program under what is now commonly referred to as “Opportunity Zones 2.0.”
This next phase introduced program permanence and enhanced tax incentives, amplifying potential value for those seeking tax-advantaged strategies.
Q&A - Opportunity Zones 2.0:
Incentivizing Rural Tax-Advantaged Investment
June 2026
CIM’s Robert Dupree recently sat down with Real Asset Advisor to talk about rural Opportunity Zones, a new Opportunity Zones category introduced in last year’s “One Big Beautiful Bill Act” (OBBBA), and how the incentives for rural investment may create opportunities in infrastructure.
Opportunity Zone Benefits
Opportunity Zone Essentials:
Current Benefits & New Legislation
On July 4, the president signed the 2025 reconciliation bill (H.R. 1) into the U.S law, making certain Opportunity Zone (OZ) program incentives permanent and establishing new parameters set to launch in 2027.
Meanwhile, the current OZ program continues to offer important benefits. Access the key details you need to know in our OZ legislation quick guide.
The CIM Advantage
Leveraging extensive in-house expertise, CIM invests strategically in Opportunity Zone communities.
Our investment, development, finance and property management teams access local relationships and specialized knowledge to develop and operate high-quality assets in Opportunity Zones.
Reinvigorating a Historic District
Opportunity Zone Impact in Action
Expanding Renewable Energy
Revitalizing the Heart of Atlanta
Creating Value
From an apartment community in Atlanta to a solar project in California’s Central Valley to a creative office building in Los Angeles, our Opportunity Zone projects focus on creating value and aligning with the community’s needs.
With each real estate and infrastructure asset, we seek to make a lasting positive impact for our communities.
An Integrated Approach to Creating Value
Our experienced in-house team executes each phase of our projects, including those in Opportunity Zones.
Contact Us
Interested in learning more about our alternative opportunities for your clients?
Get in touch with our private wealth team here.
- The information is not to be construed as tax advice; please consult your tax advisor regarding your specific tax consequences.
- Congress.Gov. “H.R. 1 One Big Beautiful Bill Act,” https://www.congress.gov/bill/119th-congress/house-bill/1 Accessed July 17, 2025
- 2025 Opportunity Zone Legislation: Congress.gov "H.R.1"
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