In this episode, Rory speaks with Blake Christian, tax partner at HCVT, about Opportunity Zones 2.0 and why renewed legislation is creating fresh momentum around tax-advantaged investing, rural development, operating businesses, and infrastructure projects. Blake breaks down how the Opportunity Zone program works, including tax deferral, basis step-ups, and the potential for tax-free appreciation after a 10-year hold. They discuss why OZ 2.0 is attracting increasing interest from private equity, venture capital, family offices, and entrepreneurs, particularly around operating businesses and AI infrastructure projects. Blake also explains the growing emphasis on rural communities, how Opportunity Zones are being used to support housing and manufacturing, and why proper structuring and CPA guidance are critical before triggering a capital gain. Want to understand how Opportunity Zones may shape the future of economic development, infrastructure, and tax planning? Curious why AI data centers and operating businesses could become the next major OZ opportunity? Find out in this episode.

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