Tax Policy Center

Opportunity Zones

: 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 TheodosBraydon 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