Possibly. The amount follows the replacement project, not the first one: US$1,050,000 standard, or US$800,000 where the new project qualifies as a targeted employment area or infrastructure investment. If the reduced basis fails there, another qualifying basis may still apply. Statutory adjustments begin January 1, 2027.
Amount, at-risk capital and your role in the new venture
Your capital must be genuinely at risk in the new enterprise, and you must engage through day-to-day management or policy formulation; specified limited partner rights can satisfy that, while a purely passive financial stake does not. Arrangements where you are actively in the process of investing may qualify, so not every dollar must be transferred before filing. Recheck the amount if you file after the adjustment date.
The investment structure, the lawful source and path of the capital, the applicable at-risk requirement, and qualifying job creation all need to be established. Compare the payment with the enterprise’s earnings, capital ledger and your applicable sustainment period. Each investor must support ten full-time positions for qualifying American workers. Nonimmigrants are not qualifying employees for this purpose merely because they have employment authorization, and the investor, spouse and children are excluded.