New Opportunity Zones Book Released for the OZ 2.0 Era

The Opportunity Zones Playbook, featuring a foreword by US Senator Tim Scott, is the most thorough guide to OZ investing ever published.

Today we are proud to announce the publication of The Opportunity Zones Playbook: Master the OZ Tax Incentive to Build Wealth, Fund Deals, and Create Impact, written by OpportunityZones.com founder Jimmy Atkinson and edited by Andy Hagans. The book features a foreword by US Senator Tim Scott (R-SC), and is available now in hardcover, paperback, and e-book editions on Amazon.

It arrives at a pivotal moment. With the passage of the One Big Beautiful Bill Act, Opportunity Zones are now a permanent feature of the US tax code. OZ 2.0 brings redrawn eligibility maps, new rural incentives, expanded investment categories, and a reformed compliance framework. The Opportunity Zones Playbook is the first book written comprehensively for this new era, and the most thorough and up-to-date guide to the OZ program published to date.

Written for the People Actually Using the Incentive

The book is built for three audiences. Investors sitting on capital gains who want a clear roadmap for deferring, reducing, and eliminating their tax bill. Fund sponsors and developers who need a practical framework for structuring, capitalizing, and running a Qualified Opportunity Fund. And the financial advisors, CPAs, and attorneys who guide clients through the OZ decision and need an authoritative reference that is current through OZ 2.0.

Across 12 chapters in three parts, the book moves from foundations (what OZs are, how the tax benefits work, and what OBBBA changed) through the investor playbook (a five-step framework for evaluating sectors, vetting funds, and completing a compliant investment) and into the sponsor playbook (launching a QOF, raising capital, planning a ten-year exit, and staying compliant under the new rules). It is, as the subtitle suggests, less a treatise on tax law than a strategic playbook for putting the incentive to work.

A Foreword from an Architect of the Policy

Senator Tim Scott, chairman of the Senate Committee on Banking, Housing, and Urban Affairs and an original cosponsor of the Opportunity Zone legislation, contributed the foreword. As he writes:

“I am proud of what Opportunity Zones have achieved, but I am even more excited about what lies ahead. This book tells the story of how Opportunity Zones work and why they matter. At its core, it reflects a larger mission: expanding access to the American Dream.”

Built on Original Reporting

To write the book, Jimmy conducted original interviews with the policymakers and practitioners who have shaped the program, including Senator Scott; Representative Mike Kelly (R-PA-16), chairman of the Ways and Means Subcommittee on Tax; Representative Jason Smith (R-MO), chairman of the Ways and Means Committee; Michael Novogradac, managing partner at Novogradac and Company; and Jonathan Tower, founder and CEO of Arctaris Impact Investors.

The early response from across the OZ community reflects that depth. Catherine Lyons, director of policy at the Economic Innovation Group, calls it “a seminal guide for anyone looking to invest in OZs, advise their clients, or sponsor an OZ project.” Michael Episcope, co-CEO of Origin Investments, puts it plainly: “Jimmy remains the most trusted voice in the industry.” The book also carries endorsements from Jason Watkins of Novogradac and Company, Blake Christian, Andrew Doup, Erik Hayden, Jill Homan, Emily Lavery, Brad Molotsky, Coni Rathbone, Gerald Reihsen, Louis Rogers, Ashley Tison, and many others.

Get Your Copy

The Opportunity Zones Playbook is available now in three formats:

You can buy it on Amazon, or learn more at OpportunityZonesPlaybook.com.

Opportunity Zones are now a permanent part of the tax code, and the next window is open. Whether you are weighing your first investment, raising capital for a deal, or advising clients through the transition to OZ 2.0, this is the playbook to do it with clarity and confidence.