Can any of the reforms be made retroactive?
Stuff can go retroactive to Jan. 1, 2021, and that's it. The OZ program is preserved under Biden's platform, but the reporting guardrails and other impact-related requirements will probably be changed. I doubt the core tax benefits get touched. Keep an eye on whether the zones themselves end up changing (prospectively, not retroactively). That would require legislation, but it will be up for consideration.
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