OZ 2.0 Enacted!
OZ 2.0 Advocacy Center
On May 22, 2025, the House of Representatives passed its budget reconciliation bill, H.R. 1 — the One Big Beautiful Bill Act.
We commend the House for including Opportunity Zone provisions in this bill. This inclusion signals that Opportunity Zones remain a national priority. As the Senate now takes up the bill in June 2025, we need your help to ensure that OZ policy is further enhanced and made a permanent part of the tax code.
Contact Your Senator TODAY
If you are living, developing, or investing in any of these 13 states, then your voice matters even more: Idaho, Indiana, Iowa, Kansas, Louisiana, Montana, North Carolina, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Wisconsin, Wyoming.
Why? Because your Republican Senator is on the Senate Finance Committee and has the biggest say in OZ 2.0 legislation.
Here’s how you can help…
Send 1 email to your Senator’s office. If your Senator is on the Senate Finance Committee, find your Senator and reach out to the staffer listed below:
- Chairman Mike Crapo (Idaho) — Contact Susan Wheeler ([email protected])
- Todd Young (Indiana) — Contact Lauren O’Brien ([email protected])
- Chuck Grassley (Iowa) — Contact James Rice ([email protected])
- Roger Marshall (Kansas) — Contact Pace McMullan ([email protected])
- Bill Cassidy (Louisiana) — Contact Chris Gillott ([email protected])
- Steve Daines (Montana) — Contact Darin Thacker ([email protected])
- Thom Tillis (North Carolina) — Contact Corey Weber ([email protected])
- James Lankford (Oklahoma) — Contact Sarah Seitz ([email protected])
- Tim Scott (South Carolina) — Contact Shay Hawkins ([email protected])
- John Thune (South Dakota) — Contact Jessica McBride ([email protected])
- Marsha Blackburn (Tennessee) — Contact Sean Farrell ([email protected])
- John Cornyn (Texas) — Contact Stephen Tausend ([email protected])
- Ron Johnson (Wisconsin) — Contact Carol Fowler ([email protected])
- John Barrasso (Wyoming) — Contact Bryn Stewart ([email protected])
The formula is simple:
- Introduce yourself and an OZ project you have a connection to in the Senator’s home state.
- Praise the original OZ program’s impact: Created over 300,000 homes that wouldn’t have happened but for OZ legislation, over 1 million jobs created, over $150 billion invested nationwide, etc.
- Explain why the current House Bill is problematic. Key flaws include:
- A “dead period” caused by the premature sunset of the current OZ map, creating uncertainty and stalling projects already in planning.
- Weakened tax incentives, with a reduced basis step-up that cuts overall benefits by a third.
- Borrow language from the OpportunityZones.com advocacy letter as you see fit.
- Encourage your Senator to work with Senator Scott’s team on the improvements.
The time is NOW. These Senators are making decisions about OZ 2.0 this week and we expect draft legislation to be introduced next week in Senate Finance Committee. Hearing from constituents today who have real experience with the program makes all the difference.
If you’re in one of those 13 states, please take 5 minutes (right now) to send that email.
Thank you to Barrett Linburg for coming up with this plan!
Read Our Advocacy Letter To Key Lawmakers
Over 200 people signed our letter! The deadline to sign was Monday, June 2, 2025. But you can still read the letter here. The letter was sent to its recipients on Tuesday, June 3.
Here are the five core policy recommendations that we advocated for in our letter:
- Make the Opportunity Zones incentive permanent, with rolling deferral and recurring rounds of zone designations.
- Remove statutory barriers to OZ investment in operating businesses.
- Avoid an Opportunity Zone capital freeze by providing a clear 2025–2026 transition framework.
- Enable fund-of-funds structures to broaden access and efficiency.
- Allow meaningful participation of ordinary income.