Jessica Millett of Hogan Lovells discusses the proposed changes to the Opportunity Zone program under the House version of the One Big Beautiful Bill Act and how the Senate might react.

For more on the One Big Beautiful Bill Act, check out our previous episodes:

• One Big Beautiful Bill: Breaking Down the House Tax Package
• The House Budget Bill’s Clean Energy Tax Credit Changes

For more coverage, read the following in Tax Notes:

• Several Tax Issues Remain Unresolved for Senate Republicans
• Analysis: New Opportunities for Opportunity Zones in the Big Beautiful Bill

Follow us on X:

• Marie Sapirie: @mariesapirie
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes