Qualified opportunity funds being tracked by Novogradac reported nearly $10 billion in equity investment during 2022 and we recently began another session of Congress with a possibility of legislation to extend and enhance the opportunity zones (OZ) incentive. In this week's podcast, Michael Novogradac, CPA, and John Sciarretti, CPA, discuss the state of incentive and the chances for changes either by legislation or regulation. They also discuss the role the Novogradac Opportunity Zones Working Group is playing and what might be in an "Opportunity Zones 2.0" bill. They then examine highlights of the recent Novogradac QOF equity-raising report.