Waypoints: Ideas and Insights to Navigate Enterprise Complexity

In the Tax Cuts and Jobs Act of 2017, Congress established an Opportunity Zones program to increase long-term investment in community development programs. Congress hoped by designating the low-income communities as qualified opportunity zones that capital would flow to the communities to develop property and expand business in these areas, which would reduce poverty and increase employment. There are roughly 8,700 opportunity zones throughout the United States.