no.
however proceeds from sales can be put into Opportunity Zone Fund to avoid or reduce tax. As with any investment you stand the chance of losing every $ invested. you'll need to check them out, to see if you want to take on the risk.
here is IRS information on them
https://www.irs.gov/newsroom/opportunity-zones-frequently-asked-questions
here's the code section
https://www.law.cornell.edu/uscode/text/26/1400Z-2
