How is an Opportunity Zone Tract Chosen?

The Treasury Department permitted the governor of each state to nominate 25 percent of his or her state’s low-income census tracts as an Opportunity Zone. The Treasury Department certified Governor Baker’s nominations and designated 138 Opportunity Zone tracts in Massachusetts, two of which are in North Attleborough.

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1. How Does Someone Invest in an Opportunity Zone?
2. How Does the Tax Incentive Work?
3. How is an Opportunity Zone Tract Chosen?
4. What Assets are Eligible for Investment?
5. What is an Opportunity Zone?