Can you explain how opportunity zone tax incentives apply to a mixed-use commercial development I am trying to finalize today?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
Can you explain how opportunity zone tax incentives apply to a mixed-use commercial development I am trying to finalize today?
3 real searches · 1 real-search pass
2025 2026 Opportunity Zones law changes One Big Beautiful Bill Act new regime effective 2027 IRS Treasury transition rulesGoogle ↗
OBSERVEDConsequence
IRS Opportunity Zones QOF 90 percent asset test qualified opportunity zone business 70 percent tangible property 50 percent gross income mixed use real estateGoogle ↗
OBSERVEDReason
IRS Opportunity Zones 10 year gain exclusion December 31 2026 deferred gain deadline original programGoogle ↗
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 2026 Opportunity Zones law changes One Big Beautiful Bill Act new regime effective 2027 IRS Treasury transition rules Google ↗
IRS Opportunity Zones QOF 90 percent asset test qualified opportunity zone business 70 percent tangible property 50 percent gross income mixed use real estate Google ↗
IRS Opportunity Zones 10 year gain exclusion December 31 2026 deferred gain deadline original program Google ↗
- Opportunity zones frequently asked questions · irs.gov
- Opportunity Zones Updates | HUD.gov / U.S. Department of Housing and Urban Development (HUD) · hud.gov
- Internal Revenue Bulletin: 2026-28 · irs.gov
- Treasury, IRS provide guidance to States for nominating census tracts as qualified opportunity zones under the One, Big, Beautiful Bill · irs.gov
- QOF certification guidance · irs.gov
- Instructions for Form 8996 (12/2024) · irs.gov
Queries
3 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
2025 2026 Opportunity Zones law changes One Big Beautiful Bill Act new regime effective 2027 IRS Treasury transition rules OBSERVED | Google ↗ AI Mode ↗ | — | Consequence | — | — | 1x of 1 | |
IRS Opportunity Zones QOF 90 percent asset test qualified opportunity zone business 70 percent tangible property 50 percent gross income mixed use real estate OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS Opportunity Zones 10 year gain exclusion December 31 2026 deferred gain deadline original program OBSERVED | Google ↗ AI Mode ↗ | — | Other / navigational | — | — | 1x of 1 |