Tax reform creates opportunity zones tax incentive

알림: 역사 콘텐츠

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November 7, 2018

Recent changes in the tax law created qualified opportunity zones to encourage tax-favored investment in distressed communities throughout the country and U.S. territories. Under the new law, investors may be able to defer tax on almost all capital gains they invest after December 31, 2017, through December 31, 2026.

To qualify for deferral:

  • capital gains must be invested in a qualified opportunity fund (QOF) within 180 days
  • the fund must hold at least 90 percent of its assets in qualified opportunity zone property
  • investment in the QOF must be an equity interest, not a debt interest

For a complete list of opportunity zones, see Notice 2018-48  PDF. More information is on the Tax Reform page of