Opportunity Zones are an economic development tool that allows people to invest in certain areas in the United States.
Opportunity Zones are tax incentives to encourage those with capital gains to invest in low-income and undercapitalized communities.
An Opportunity Zone is an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. Localities qualify as Opportunity Zones if they have been nominated for that designation by the state and that nomination has been certified by the Secretary of the U.S. Treasury via his delegation of authority to the Internal Revenue Service.
IRS Opportunity Zones Frequently Asked Questions
Tax Policy Center Briefing Book
Fundrise.com Advanced Investing
Arkansas Opportunity Zone Interactive Map