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Opportunity Zones: By the Numbers

[fa icon="calendar'] Nov 14, 2018 10:16:09 AM / by Warren Kirshenbaum posted in opportunity zones, tax credit, Low Income Housing Tax Credit (LIHTC), Federal Tax Credit, state tax credits, o zone, OZ, tax reform

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In December, 2017, the Tax Cuts and Jobs Act of 2017, established Opportunity Zones by way of a provision of the Internal Revenue Code i.e Section 140OZ-2 (the "OZ Rules"). Pursuant to the OZ Rules, Treasury directed the individual states to designate certain census tracts as Opportunity Zones.

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