Opportunity Zones

Spotsylvania Opportunity Zones Flier

•Tax Cuts and Jobs Act of 2017 introduced the Investing in Opportunity Act, which established Opportunity Zones and Opportunity Funds

•Opportunity Zones are census tracts that have been designated as “low-income” as defined by the US Internal Revenue Code Section 45D(e)

•Investors who invest in Opportunity Zones through Opportunity Funds will qualify for capital gains tax incentives

opp zone map


Virginia Department of Housing and Community Development