A federal tax incentive for re-investing unrealized capital gains into
businesses and real estate projects located in underserved communities.
Opportunity Zones is a new community development program established by Congress to encourage long-term investments in low-income urban and rural communities nationwide. Opportunity Zones were conceived as a market-based approach to attracting long-term private capital to low-income communities nationwide.
This project is organized in coordination with the State of Tennessee and funded in part with a grant from the Appalachian Regional Commission.