Department of the Treasury Opportunity Zones Resources

Treasury and IRS have issued Investing in Qualified Opportunity Funds - Final Regulations, August 2021 on how the Qualified Opportunity Zone tax benefits under IRC 1400Z-2 (including the certification of Qualified Opportunity Funds and eligible investments in Qualified Opportunity Zones) will be administered. IRS also has posted a list of Frequently Asked Questions about Opportunity Zones on the irs.gov Tax Reform pages.