- Two Essays on Unequal Growth in Housing
- Volume 22 Number 2
- Managing Editor: Mark D. Shroder
- Associate Editor: Michelle P. Matuga
Opportunity Zones: A Place-Based Incentive for Investment in Low- Income Communities
Government National Mortgage Association
The views expressed in this article are those of the author and do not represent the official positions or policies of the Government National Mortgage Association, the Office of Policy Development and Research, the U.S. Department of Housing and Urban Development, or the U.S. Government.
The Tax Cuts and Jobs Act of 2017 (TCJA) created Opportunity Zones. The latest in a long line of place-based initiatives, Opportunity Zones provide three tax benefits for taxpayers with existing capital gains. Opportunity Zones are mostly designated from low-income communities and are the Trump Administration’s main locally targeted economic development tool.
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