Opportunity Zones Podcast

Author: OpportunityZones.com

Defer and eliminate capital gains tax with Opportunity Zone investments.
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Rural Opportunity Zone Strategy & Incentive Stacking (Episode 375)
Episode 375
Wednesday, 18 February, 2026

Rural Opportunity Zones could play a much bigger role in the next phase of the program than they did the first time around. In this episode, Coni Rathbone of VF Law joins Jimmy Atkinson to discuss the new rural incentives under OZ 2.0 (including the 30% basis step-up), and how incentive stacking, bonus depreciation, and smart tract advocacy can position developers and investors ahead of the 2027 designation round. Show notes & summary: https://opportunityzones.com/2026/02/coni-rathbone-375/