The Tax Cuts and Jobs Act of 2017 (TCJA) tackled the uneven geographic dispersal of opportunity by giving elected officials in each state the authority to nominate eligible economically distressed areas that the Treasury Department would designate as “Opportunity Zones.” Governors of all 50 states and 5 U.S. territories, as well as the mayor of the District of Columbia, nominated census tracts for QOZ status, and over 8,700 have been approved. The TCJA extends preferential tax treatment for investments in these Qualified Opportunity Zones (QOZs). The program provides federal tax incentives such as deferral, reduction, and potential exclusion of tax on future gains for those who invest capital gains in Qualified Opportunity Zones. The goal is to drive long-term investment to low-income communities in need of revitalization. In order to accomplish this goal, Congress created a system that places certain requirements on the different parties involved in the program. Download this helpful e-book for more information on qualified opportunity zones and how you can potentially benefit from them.
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