What is an Opportunity Zone?

Opportunity Zones are bipartisan provisions of the Tax Cuts and Jobs Act of 2017. An Opportunity Zone is a designated geographic area in which individuals can gain favorable tax treatment on their capital gains. The goal of the Opportunity Zones provision is to incentivize investors to redeploy and invest capital into low-income communities.

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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?