ST Commercial Capital (ST) was founded in 2026 to take advantage of the enhanced opportunities afforded Qualified Opportunity Zone (QOZ) investments under Public Law 119-21 (the so-called "One Big Beautiful Bill Act of 2025").
Qualified opportunity zones are selected from among all census designated placed (CDP's) meeting the QOZ 2,0 criteria (tied to household income-levels), with each governor entitled to nominate up to 25% of their state's qualifying CDP's for Federal approval; the nomination window opened July 1, 2026 and Federal approvals will be made by December 31, 2026.
ST will focus exclusively on California opportunity zones. California is home to 2,469 QOZ 2.0-eligible CDP's. The Governor may nominate up to 25%, or 618, of these for approval.
The benefits offered QOZ fund investments include the obvious -- deferral and forgiveness of capital gains -- but also the more liberal qualification requirements compares to a 1031 "like-kind" exchange.
Explore this site to learn about ST and what investment in a QOZ 2.0 fund may entail.