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    • Project Directory
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    • Service Provider Directory
  • About
    • Our Mission
    • The Process
    • About
    • Who We Are
  • Program Participants
    • Exchange Investors
    • Project Sponsors
    • Venture Capitalists/Private Equity
    • Opportunity Zone Property Owners
    • Professional Service Providers
  • Resources
    • Laws and Regulations
  • Contact Us

Laws and Regulations

Legislation

  • Subchapter Z, Tax Cuts and Jobs Act of 2017

Regulations

DRAFTS ISSUED OCTOBER 19, 2018

  • Latest 2019 Opportunity Zone Guidance
  • Proposed Treasury Regulation 115420-18
  • IRS Form 8996 (QOF Filing)
  • IRS Form 8996 – Instructions

Guidance

  • Revenue Ruling 2018-29 – Concerning Original Use and Substantial Improvement of Land.

Opportunity Zone Designations

  • Map of Eligible Census Tracts

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