QOF

qof English Noun en 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 24 w:United States House Committee on Ways & Means Qualified Opportunity Fund (QOF): An investment vehicle with the specific purpose of investing in OZs. All qualifying investments must be made through QOFs in order to be eligible for the tax benefits. A temporary deferral on taxes for capital gains rolled over from a non-OZ investment into a QOF to be invested into an OZ. 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 Derived terms en RQOF