Tax Policy Center

Opportunity Zones

Individual Taxes: TaxVox

Opportunity Zones May Someday Help Poor Communities. They Already Are A Tax Shelter For High-Income Investors

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

The TaxVox Lump of Coal Award For The Worst Tax Idea of 2018

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

The IRS Proposes Generous Rules For Opportunity Zone Investors But What Will They Mean For Communities?

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

Reality-Based Assistance for Troubled Communities and Regions

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

Opportunity Zones May Create More Opportunities for Investors and Syndicators Than Distressed Communities

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

Did Governors Target Opportunity Zones To Disinvested Communities?

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

A Little-Publicized Incentive In The New Tax Law Could Become America’s Largest Economic Development Program

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