One Big Beautiful Bill (OB3) Rural Opportunity Zones (ROZ, or QROZ) (new)

This is a brand new provision, and seems to fall under the QOZ / QOF framework.  We are working to find meaningful information on it.  From a cursory search, the rules seem to be the same as those for a QOZ.  It appears that they just made a separate designation for governors to allocate a portion of the QOZ tract numbers to.

This provision provides for the deferral of tax until December 31, 2032, on capital gains invested in qualified rural opportunity zones. A qualified rural opportunity zone is any population census tract that is located in a rural county and is in persistent poverty.