Tax Policy Center

Opportunity Zones

Individual Taxes: TaxVox
A prediction: When Congress finally passes the Build Back Better bill, Hill leaders will quietly slip in at least one obscure, last-minute tax break to...
December 1, 2021Howard Gleckman
Individual Taxes: TaxVox
TaxVox’s Lump Of Coal Award For The Ten Worst Tax Policy Ideas of 2019 It is that time again. TaxVox somehow has whittled down its...
December 23, 2019Howard Gleckman
Individual Taxes: TaxVox
New York Times reporters Jesse Drucker and Eric Lipton wrote a well-reported piece the other day on that Tax Cuts and Jobs Act’s Opportunity Zone...
September 5, 2019Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox
It’s time for Tax Vox to present its annual Lump of Coal Award for the worst tax idea of the year.
December 20, 2018Howard Gleckman
: TaxVox
Last Friday, the IRS published its first set of proposed regulations for Opportunity Zones, a provision of the Tax Cuts and Jobs Act (TCJA), that...
October 23, 2018Brett TheodosSteven M. RosenthalBrady Meixell
: TaxVox
Americans appear deeply divided, in part because they are experiencing vastly different economic outcomes based on where they live. What causes these regional disparities? How...
October 12, 2018Tracy Gordon
: TaxVox
The Tax Cuts and Jobs Act (TCJA) created a new tax-advantaged Opportunity Zone program to encourage investments in economically-distressed communities that are nominated by governors...
August 2, 2018Steven M. Rosenthal
State and Local Issues: TaxVox
Based on recommendations by the nation’s governors, the Treasury Department and IRS have designated Opportunity Zones where corporations and individuals with capital gains will receive...
May 22, 2018Brett TheodosBrady Meixell
State and Local Issues: TaxVox
The Tax Cuts and Jobs Act included a new federal incentive—Opportunity Zones—to spur investment in poor and undercapitalized communities. These incentives could become the nation’s...
March 27, 2018Brett Theodos