Opportunity zones: complex rules, major benefits

The Tax Cuts and Jobs Act created a program that provides certain tax benefits related to designated census tracks, referred to as opportunity zones. These opportunity zones span the United States in low-income communities. These communities generally are ones with a 20 percent or greater poverty rate or median family income less than 80 percent of statewide median family income.

But just what do these zones mean for hotel investors—and just what is the opportunity?


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Shelly Jo Jacobs

Author: Shelly Jo Jacobs