Statements (28)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
economic development program
|
| gptkbp:administeredBy |
gptkb:U.S._Department_of_the_Treasury
|
| gptkbp:appliesTo |
designated census tracts
|
| gptkbp:benefit |
investors with capital gains
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:createdBy |
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
| gptkbp:criticizedFor |
benefiting wealthy investors
potential gentrification |
| gptkbp:designation |
certified by U.S. Treasury
nominated by state governors |
| gptkbp:enables |
Qualified Opportunity Funds
|
| https://www.w3.org/2000/01/rdf-schema#label |
Opportunity Zone
|
| gptkbp:investedIn |
equity investments
|
| gptkbp:notableFor |
2017
|
| gptkbp:offers |
tax incentives
capital gains tax deferral capital gains tax reduction potential capital gains tax exclusion |
| gptkbp:purpose |
encourage investment in economically distressed communities
|
| gptkbp:region |
over 8,700
|
| gptkbp:relatedTo |
community development
real estate investment trust economic revitalization |
| gptkbp:subjectOf |
IRS guidance
public policy debate |
| gptkbp:supports |
economic development advocates
|
| gptkbp:bfsParent |
gptkb:Enterprise_Zone
|
| gptkbp:bfsLayer |
7
|