This evolving page features resources and news associated with the Opportunity Zone (OZ) program.
The OZ Program is a new tax incentive within the Tax Cuts and Jobs Act of 2017, intended to spur long-term investments in low-income census tracts in the U.S. The new law allows investors to place capital gains from the sale of an asset into Opportunity Funds (O Funds) that invest capital into census tracts designated as Opportunity Zones. The greatest tax benefits would go to investors who invest for 10 or more years in a certified zone.
