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Opportunity Zones
Frank, Mary Margaret; Heussner, Jennings Technical Note C-2429 / Published November 10, 2020 / 13 pages.
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On December 22, 2017, President Donald J. Trump signed into law the Tax Cuts and Jobs Act of 2017 (TCJA). While many pundits focused on the bigger ticket items of the bill, there was a small provision tucked away in the 185-page document that promised to have outsized influence on the investment strategies of high-net-worth individuals, and others sitting on appreciated investments, throughout the country: Opportunity Zones (OZs). This note addresses what Opportunity Zones are, how they came into being, and their implications. It also addresses Opportunity Zones in relation to the COVID-19 pandemic and the 2020 US presidential election.


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  • Overview

    On December 22, 2017, President Donald J. Trump signed into law the Tax Cuts and Jobs Act of 2017 (TCJA). While many pundits focused on the bigger ticket items of the bill, there was a small provision tucked away in the 185-page document that promised to have outsized influence on the investment strategies of high-net-worth individuals, and others sitting on appreciated investments, throughout the country: Opportunity Zones (OZs). This note addresses what Opportunity Zones are, how they came into being, and their implications. It also addresses Opportunity Zones in relation to the COVID-19 pandemic and the 2020 US presidential election.

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