Washington, D.C., Bill Clarifies that Individuals Eligible to Receive OZ Capital Gains Deduction Benefits
Wednesday, January 19, 2022 - 9:30am
Legislation passed in Washington, D.C., and awaiting congressional approval would clarify that capital gains deductions related to the opportunity zones (OZ) incentive are available to individuals, estates and trusts in the same manner as to corporations. D.C. Council Bill 240513 would take effect following its 30-day period of congressional review.
Tax and development issues related to the OZ incentive will be discussed at the Novogradac 2022 Spring Opportunity Zones Conference, April 21-22 in Long Beach, Calif.
Notes from Novogradac
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