https://www.irs.gov/newsroom/opportunity-zones-frequently-asked-questions
First, investors can defer tax on any prior gains until the earlier of the date on which an investment is sold or exchanged, or December 31, 2026, so long as the gain is reinvested in a Qualified Opportunity Fund. Second, if the investor holds the investment in the Opportunity Fund for at least ten years, the investor would be eligible for an increase in basis equal to the fair market value of the investment on the date that the investment is sold or exchanged.
就是说,第一, 别的capital gain可以在烂区买房,税推迟到卖方时交。
第二,烂区房留十年,可以把basis提高到市场价。是不是说以前每年depreciation用来做房租抵税的部分统统抹掉?卖房时根本不recapture? 那可是重大利好。