Tax Incentives for Opportunity Zones: In Brief

Lowry, Sean ; Marples, Donald J.

Library of Congress. Congressional Research Service.

关键词: Taxation;    State government;    Economic development;   

RP-ID  :  R45152
RP-ID  :  R45152_2018Apr05

美国|英语

来源: UNT Digital Library

【 摘 要 】

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.