Can you explain how opportunity zone tax incentives work for a small business relocating its headquarters this year?
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Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can you explain how opportunity zone tax incentives work for a small business relocating its headquarters this year?
3 real searches · 1 real-search pass
2025 law opportunity zones 2026 2027 new qualified opportunity zones effective 2027 tax lawGoogle ↗
OBSERVEDComparison
IRS opportunity zones qualified opportunity zone business requirements 2026 90 percent property 70 percent tangible property substantial improvementGoogle ↗
OBSERVEDOther / navigational
IRS opportunity zone business headquarters relocation employee requirements 50 percent gross income tangible propertyGoogle ↗
OBSERVEDOther / navigational
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (3)
Classes come from the query-classifier (a local Laya model). 3 of 3 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT3 real searches · gpt-6
2025 law opportunity zones 2026 2027 new qualified opportunity zones effective 2027 tax law Google ↗
IRS opportunity zones qualified opportunity zone business requirements 2026 90 percent property 70 percent tangible property substantial improvement Google ↗
IRS opportunity zone business headquarters relocation employee requirements 50 percent gross income tangible property Google ↗
- Opportunity zones frequently asked questions · irs.gov
- GAO-26-108132, OPPORTUNITY ZONES: Effects of Original Tax Incentive Mostly Unknown and Revised Incentive May Offer Improvements · files.gao.gov
- Opportunity Zones Updates | HUD.gov / U.S. Department of Housing and Urban Development (HUD) · hud.gov
- Treasury, IRS provide guidance to States for nominating census tracts as qualified opportunity zones under the One, Big, Beautiful Bill · irs.gov
- Internal Revenue Bulletin: 2026-20 · irs.gov
- IRS Opportunity Zone guidance · irs.gov
- HUD Opportunity Zone maps and updates · hud.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2025 law opportunity zones 2026 2027 new qualified opportunity zones effective 2027 tax law OBSERVED | Google ↗ AI Mode ↗ | — | Comparison | — | — | 1x of 1 | |
IRS opportunity zones qualified opportunity zone business requirements 2026 90 percent property 70 percent tangible property substantial improvement OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 | |
IRS opportunity zone business headquarters relocation employee requirements 50 percent gross income tangible property OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |