RQOF

English Noun en rural qualified opportunity fund. en The One, Big, Beautiful Bill https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf 2025-05 25 w:United States House Committee on Ways & Means Furthermore, this provision simplifies the investment incentives and creates “rural qualified opportunity funds” (RQOFs). Investments made in a QOF receive a single step-up in basis of 10 percent when held for at least five years. In rural areas, investments must be made into a RQOF and will receive a 30 percent step-up in basis when held for at least five years. https://web.archive.org/web/20260921194135/https://waysandmeans.house.gov/wp-content/uploads/2025/05/The-One-Big-Beautiful-Bill-Section-by-Section.pdf 21 September 2026 Hypernyms en QOF