Description: This report discusses tax incentives for opportunity zones (OZ) which are low-income areas selected by state governors for revitalization efforts. This report briefly describes what census tracts are eligible to be nominated as an OZ by the "chief executive officer" (typically, the governor) of each state or territory, what types of entities can be certified as Qualified Opportunity Funds (QOFs), and the tax benefits of investments in QOFs.
Date: April 5, 2018
Creator: Lowry, Sean & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department