Opportunity Zones in Focus: Exploring the One Big Beautiful Bill Act
On July 17, 2025, Capital Square’s founder and co-CEO, Louis Rogers, and executive vice president and co-head of development, Natalie Mason, had an insightful discussion on the recently enacted One Big Beautiful Bill Act and what this new legislation means for the future of opportunity zones.
They also shared an overview of the Fair Market Value concept and its implications, as well as Capital Square’s newest opportunity zone project, OZ Fund IX.
Video highlights include:
- Introduction to Opportunity Zones 1.0 (0:36, jump to this section)
- Opportunity Zones 2.0 Legislation Signed into Law on July 4, 2025 (07:07, jump to this section)
- Historical Context and Timeline (8:02, jump to this section)
- Key OZ 2.0 Provisions Included in H.R. 1 (12:24, jump to this section)
- Five Reasons to Make OZ 1.0 Investments (22:11, jump to this section)
- Fair Market Value (FMV) Example (29:33, jump to this section)
- Utilizing the J-Curve: A Hypothetical Example (32:09, jump to this section)
- Capital Square’s Opportunity Zone Transformations (36:58, jump to this section)
- Offering Details (39:40, jump to this section)
Delivering ongoing market analysis and tax-advantaged real estate investment education through our real estate research library and our ongoing expertise series is one of Capital Square’s competitive advantages.
Learn more about opportunity zones:
- “Capital Square’s Opportunity Zone Transformations”
- “An Investment Case for Qualified Opportunity Zones: Program Analysis & Markers of Success”
Explore our latest open offerings and contact our team to continue the discussion.
Disclosure: Securities offered through WealthForge Securities, LLC, Member FINRA/SIPC. Capital Square and WealthForge Securities, LLC are separate entities. There are material risks associated with investing in DST properties and real estate securities including illiquidity, tenant vacancies, general market conditions and competition, lack of operating history, interest rate risks, the risk of new supply coming to market and softening rental rates, general risks of owning/operating commercial and multifamily properties, short-term leases associated with multifamily properties, financing risks, potential adverse tax consequences, general economic risks, development risks, long hold periods, and potential loss of the entire investment principal. Past performance is not a guarantee of future results. Potential cash flow, returns and appreciation are not guaranteed. IRC Section 1031 is a complex tax concept; consult your legal or tax professional regarding the specifics of your particular situation. This is not a solicitation or an offer to see any securities. Please read the Private Placement Memorandum (PPM) in its entirety, paying careful attention to the risk section prior to investing. Diversification does not guarantee profits or protect against losses. Private placements are speculative.
