The Opportunity Zones incentive is a community investment tool established by Congress in the Tax Cuts and Jobs Act of 2017 to encourage long-term investments in low-income urban and rural communities nationwide. Opportunity Zones provide a tax incentive for investors to re-invest their unrealized capital gains into dedicated Opportunity Funds.

More information on Opportunity Zones, including answers to frequently-asked questions, is on the Tax Reform page of The Tax Reform page will also feature updates on the implementation of this and other TCJA provisions.

Treasury Opportunity Zones Resources:
IRS FAQ page:

Complete list of Opportunity Zones (PDF)

Download Opportunity Zones Map (PDF)

Opportunity Zones Map

Additional Resources:

Economic Innovation Group's Opportunity Zones resources