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Jonathan Moon

Opportunity Zones 2.0: New Rules, New Incentives and What Comes Next

September 01, 2026

By: Jonathan Moon, Mallory Vincelli and Emmie Thompson (2026 Summer Law Clerk, 2L at University of South Carolina Rice School of Law)

Congress recently made the federal Opportunity Zone program permanent in the One Big Beautiful Bill Act (the “Act”), creating new long-term planning opportunities for investors, developers, businesses, and local governments. While Opportunity Zones have existed since 2017, recent legislative changes have reshaped eligibility requirements, expanded certain incentives, and established a new designation process that could affect future investment across South Carolina, North Carolina, and the broader United States.
 
This article highlights key updates and considerations for stakeholders as states begin redesignating Opportunity Zones.

Haynsworth Sinkler Boyd Attorneys Named 2026 “Legal Elite”

August 12, 2026

Haynsworth Sinkler Boyd, P.A. is pleased to announce that 32 of our attorneys have been named 2026 “Legal Elite” by Charleston Business Magazine, Greenville Business Magazine, Columbia Business Monthly, B2B The Grand Strand and B2B Pee Dee Business.

47 Haynsworth Sinkler Boyd Attorneys Named 2025 “Legal Elite”

August 08, 2025

Haynsworth Sinkler Boyd, P.A. is pleased to announce that 47 of our attorneys have been named 2025 “Legal Elite” by Greenville Business Magazine, Columbia Business Monthly, Charleston Business Magazine, B2B The Grand Strand and B2B Pee Dee Business.

Green Energy Manufacturing Boost: Navigating the 48C Credit Application Process

May 28, 2024

The Qualifying Advanced Energy Project Credit (48C) was created by the American Recovery and Reinvestment Act of 2009 to focus on green energy manufacturing and has been brought back with the Inflation Reduction Act (IRA). Under the IRA, the program was allocated $10B to invest in green energy manufacturing projects. Round 1 ended its application period in December 2023, and $4B in allocation awards were provided to recipients in April 2024. The Round 2 application period will open at the end of May 2024 with $6B available to allocate in a competitive application process.

Haynsworth Sinkler Boyd Welcomes Jonathan Moon in Columbia

February 13, 2024

Haynsworth Sinkler Boyd, P.A. is pleased to announce that Jonathan Moon has joined the firm’s Columbia office. Jonathan is an associate and works with our economic development and M&A practices.