Laws and Regulations Legislation Subchapter Z, Tax Cuts and Jobs Act of 2017 RegulationsDRAFTS 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 Want to talk with us?Contact Us