Opportunity Zones were established as part of the Tax Cuts and Jobs Act of 2017 as an economic development tool to spur investment in economically-distressed areas. 

 

The program allows significant tax incentives to taxpayers to reinvest unrealized capital gains in certain properties and businesses located or operating in low-income Census tracts which have been designated as Qualified Opportunity Zones (QOZ) by the U.S. Department of Treasury. Thirty-one (31) Census tracts have been designated as QOZs in the Greater Nashville Area.

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Opportunity Zone Webinar: March 2, 2021

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OZ State of the Marketplace - Feb 2021

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HUD Secretary Announces new Incentives for OZ
 

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You can find general information about Opportunity Zones by visiting the following links:

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IRS Opportunity Zones Frequently Asked Questions

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TN ECD Opportunity Zones Information

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CDFI Opportunity Zones Resources