There is no comparison between the two tax levels.

Having entry-barriers to anything forces the participant to be able to perform at a certain level of capability prior to entry, and is a form of protection for all participants, both new and seasoned.

Will they stay at the 50% level if repairs have not been made?

So some older buildings can be off level or have other issues. 

The level of activity and involvement are very different, especially when getting started...and they meet different goals/objectives. 

It also has high levels of Radon. 

Otherwise a new build would qualify.Another thing to keep in mind is that the investment must rise to the level of a "trade or business" Buying a principal residence (even if it is a new build)  would not be considered a trade or business and thus would not qualify (unless further guidance is issued)@Melissa Gittens here is an overview of QOZ's:https://www.biggerpockets.com/forums/51/topics/586...

Think typical old floor that isn't perfectly level in all places.

Specifically looking for price per square foot to do an add a level on a single family cape in a middle/upper class suburb, pretty much from the foundation up, maybe salvage some of the first floor.

Looking forward to chatting with y'all and hopefully even meeting some of you folks who are active and in the game at whatever level.