oz-tracker 0.1.0

Opportunity Zone investment tracker — OZ 1.0 and OZ 2.0 eligibility, QOF tax benefits, rural QORF analysis, and portfolio tracking

oz-tracker 🏘️

Opportunity Zone investment tracker for OZ 1.0 and OZ 2.0.

Check eligibility, calculate QOF tax benefits, analyze rural QORF enhanced incentives, and track a portfolio of Qualified Opportunity Fund investments — built for the One Big Beautiful Bill Act (2025) permanent OZ program.

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Why oz-tracker?

The One Big Beautiful Bill Act made Opportunity Zones permanent with decennial redesignation cycles. OZ 2.0 brings stricter eligibility, enhanced rural benefits, and new reporting requirements. No open source Python library existed to handle both OZ 1.0 and OZ 2.0 mechanics — until now.

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Installation

pip install oz-tracker

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Quickstart

from oztracker import OZ1Checker, OZ2Checker, OZInvestment
from oztracker import calculate_benefits, compare_scenarios, OZPortfolio

# Check OZ 1.0 eligibility (current map through 2028)
oz1 = OZ1Checker()
print(oz1.is_designated("17031840100"))   # True

# Check OZ 2.0 eligibility (2027 designations)
oz2 = OZ2Checker()
print(oz2.is_eligible("17031840100"))     # True
print(oz2.is_rural("17019000100"))        # True

# Compare OZ 1.0 vs 2.0 tract overlap
oz2.compare_oz1_oz2(oz1.designated_tracts)

# Calculate QOF tax benefits
inv = OZInvestment(
    id="INV001",
    investor_name="Jay Patel",
    fund_name="Midwest OZ Fund I",
    fund_type="qof",
    oz_version="oz2",
    tract_id="17031840100",
    investment_type="real_estate",
    capital_gain_invested=500_000,
    investment_date="2027-03-15",
    fmv_at_investment=500_000,
    current_fmv=750_000,
    state="IL",
    is_rural=False,
)

benefits = calculate_benefits(inv, exit_date="2037-03-15")
benefits.summary()

# Compare all scenarios
compare_scenarios(
    capital_gain=500_000,
    investment_date="2027-01-01",
    current_fmv=700_000,
    exit_date="2037-01-01",
)

# Portfolio tracking
p = OZPortfolio(name="Family OZ Portfolio")
p.add(inv)
p.summary()

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OZ 2.0 Key Changes (One Big Beautiful Bill Act 2025)

• Program made permanent — decennial redesignation every 10 years
• Stricter eligibility — MFI threshold tightened from 80% to 70% of AMI
• Contiguous tract rule eliminated — fewer eligible tracts in 2027
• Rural QORF enhanced benefits — 30% basis step-up vs 10% standard
• Rolling 5-year deferral — no more 2026 deadline
• New reporting requirements — annual IRS Form 8996 disclosures

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Eligibility Rules

OZ 1.0 (current map, through 2028):

• Poverty rate >= 20%, OR
• MFI <= 80% of state/metro AMI

OZ 2.0 (2027 designations):

• MFI < 70% of state/metro AMI, OR
• Poverty rate >= 20% AND MFI <= 125% of state/metro AMI

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Tax Benefits Modeled

• OZ 1.0: deferral through 12/31/2026, 5-year 10% step-up, 7-year 15% step-up
• OZ 2.0: rolling 5-year deferral, 5-year 10% step-up
• Rural QORF: 5-year 30% step-up (triple standard benefit)
• 10-year exclusion: post-investment appreciation excluded from tax

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Running Tests

PYTHONPATH=. pytest tests/ -v

37 tests across all modules.

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Who This Is For

• Investors evaluating OZ 1.0 vs OZ 2.0 strategy
• Real estate developers screening project locations for eligibility
• Fund managers tracking QOF and QORF portfolios
• Tax advisors modeling capital gains deferral scenarios
• Community development practitioners preparing for 2027 redesignation

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License

MIT 2026 Jaypatel1511