Currentfederaltaxdevelopments iconCurrentfederaltaxdevelopmentsSep 22, 2026 ~1 min source read

IRS Solicits Technical Comments on Opportunity Zone Regulations Post-OBBBA: Administrative Focus on Interim Gains, Single-Family Housing, and Working Capital Safe Harbors

Part III of the Internal Revenue Bulletin to request formal public and professional commentary regarding complex administrative and legal issues under Section 1400Z-2 of the Internal Revenue Code (I.R.C.). This notice directly addresses statutory modifications enacted under Section 70421 of Public Law 119-21 (139 Stat.

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Part III of the Internal Revenue Bulletin to request formal public and professional commentary regarding complex administrative and legal issues under Section 1400Z-2 of the Internal Revenue Code (I.R.C.).

This notice directly addresses statutory modifications enacted under Section 70421 of Public Law 119-21 (139 Stat.

72, July 4, 2025), popularly known as the One, Big, Beautiful Bill Act (OBBBA).

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Part III of the Internal Revenue Bulletin to request formal public and professional commentary regarding complex administrative and legal issues under Section 1400Z-2 of the Internal Revenue Code (I.R.C.). This notice directly addresses statutory modifications enacted under Section 70421 of Public Law 119-21 (139 Stat. 72, July 4, 2025), popularly known as the One, Big, Beautiful Bill Act (OBBBA).

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  • It signals the IRS's intent to refine regulations governing Qualified Opportunity Funds (QOFs) and Qualified Opportunity Zone Businesses (QOZBs).
  • As tax practitioners specializing in real estate transactions and capital gain deferral strategies evaluate the evolving statutory landscape, Notice 2026-55 serves as a crucial administrative benchmark.

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