Opportunity Zones are a new concept recently enacted in the 2017 Tax Cuts and Jobs Act. The program is designed to incentivize patient capital investments in low-income communities nationwide that have been cut off from capital and experienced a lack of business growth. There are three types of tax incentives that relate to the treatment of capital gains, each of the incentives are connected to the longevity of an investor’s stake in a qualified Opportunity Fund that provides the most upside to those who hold their investment for 10 years or more.
- Update Letter (U.S. Treasury Approval) (04/09/18)
- Welcome Letter (03/14/18)
- Opportunity Zone Frequently Asked Questions 3.19.18
- Methodology and Data Used for Opportunity Zone Designations
- Opportunity Zone Prosperity Region Maps
- Opportunity Zone Map Index
- Opportunity Zone Designations by Tract