Opportunity Zones

A federal tax incentive for re-investing unrealized capital gains into
businesses and real estate projects located in underserved communities.

Best Practices:
For Communities

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Best Practices:
For Investors & Funders

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Best Practices:
For Project Sponsors

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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.

Download the complete Opportunity Zone Toolkit

 

This project is organized in coordination with the State of Tennessee and funded in part with a grant from the Appalachian Regional Commission.