Opportunity Zone 2.0 and Multifamily: What Texas Investors Need to Know Before 2027

The Opportunity Zone program has been made permanent. The One Big Beautiful Bill Act, passed by Congress in 2025, extended and restructured the program as Opportunity Zone 2.0, with new designations taking effect January 1, 2027, following the sunset of current OZ 1.0 designations at the end of 2028.