Funding and Grants
Opportunity Zone Investment Incentive
Opportunity Zone Investment Incentive is a federal funding program available in Scotts Bluff County, Nebraska. Federal capital-gains deferral and, for long-held investments, exclusion of gain on equity invested through a Qualified Opportunity Fund in a designated zone.
- LevelFederal
- AdministratorU.S. Internal Revenue Service (investor-side federal tax benefit)
Check which parcels qualify on the map See all funding programs
Who qualifies
- The property lies within a census tract designated as a federal Opportunity Zone.
- The investment is made as equity through a Qualified Opportunity Fund that meets the federal asset and substantial-improvement tests.
This program is available throughout Scotts Bluff County, Nebraska.
Funding terms
Not a grant or loan. Eligible capital gains reinvested through a Qualified Opportunity Fund may be deferred, and gain on the fund investment may be excluded after a ten-year hold. Note: deferred gain is recognized no later than December 31, 2026; confirm current federal treatment before relying on this incentive.
What you need to apply
- Qualified Opportunity Fund Organizational Documents
- Investment Basis and Timing Documentation
The rule behind this program
Every eligibility statement on this page traces to first-party authority (corpus version 2026.06).
- Authorizing Statute: 26 U.S.C. Sections 1400Z-1 (designation) and 1400Z-2 (tax treatment)
- Program Guidance: Opportunity Zones, U.S. Internal Revenue Service
Advisory only. Eligibility is a deterministic read of public program rules as of the cited corpus version and is not legal advice or a guarantee of funding; every determination must be reviewed against the live program and counsel.