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The 2017 Tax Cuts and Jobs Act (the “Act”) introduced a federal income tax program that has received much attention and could be an excellent tool for the development of properties within areas of our community designated as Opportunity Zones (OZs).

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Treasury Secretary Mnuchin has repeatedly stated that OZs will attract $100 billion in capital gain investments. These types of statements, along with the announced formation of dozens of Qualified Opportunity Funds (QOFs) to attract capital gain dollars for investment highlight the potential opportunity this program represents for distressed communities.&nbsp;<a href="https://www.thompsonhine.com/uploads/1135/doc/Opportunity_Zones_03132019.pdf" target="_self" rel="noopener">Read more.</a>

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Francesco A. Ferrante Thompson Hine LLP Phone: 937.443.6740 Mobile: 937.470.0598 <a href="mailto:Francesco.Ferrante@ThompsonHine.com" target="_self" rel="noopener">Francesco.Ferrante@ThompsonHine.com</a>

https://admin.thompsonhinedev.contentpilot.net/wp-content/uploads/2022/04/Opportunity_Zones_03132019.pdf

Opportunity Zones: What Are They and Why Should We Care?

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