What is an Opportunity Zone? In the Tax Cuts and Jobs Act which was enacted in December of 2017, Congress enacted provisions designed to encourage investment and economic growth in low-income communities. Sec. 1400Z-1 allows for almost 9,000 low-income communities to be designated as "qualified opportunity zones" (QOZs). A Map of all QOZs can be found here (https://www.cims.cdfifund.gov/preparation/?config=config_nmtc.xml) Sec. 1400Z-2 offers three federal income tax incent