Opportunity Zones were added to the tax code by the Tax Cuts and Jobs Act on December 2017 with the purpose of spurring economic development and job creation in certain communities with private capital.
Over 8,700 census tracts were certified as Opportunity Zones throughout the Unites States, including Puerto Rico and other US territories.
A list of all of the individual Opportunity Zones can be found at the following link: https://www.cdfifund.gov/Pages/Opportunity-Zones.aspx

 

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