|
gptkbp:instanceOf
|
gptkb:economic_development_program
|
|
gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
gptkb:U.S._Department_of_the_Treasury
|
|
gptkbp:appliesTo
|
designated census tracts
|
|
gptkbp:createdBy
|
gptkb:Tax_Cuts_and_Jobs_Act_of_2017
|
|
gptkbp:criticizedFor
|
lack of transparency
limited impact on poverty reduction
benefiting wealthy investors
potential gentrification
|
|
gptkbp:designation
|
certified by U.S. Treasury
nominated by state governors
|
|
gptkbp:enactedBy
|
gptkb:United_States_Congress
|
|
gptkbp:investmentVehicle
|
gptkb:Qualified_Opportunity_Fund
|
|
gptkbp:locatedIn
|
gptkb:United_States
|
|
gptkbp:minimumInvestment
|
corporations
individuals
partnerships
trusts
|
|
gptkbp:monitors
|
gptkb:Government_Accountability_Office
gptkb:U.S._Department_of_the_Treasury
|
|
gptkbp:offers
|
tax incentives
capital gains tax deferral
capital gains tax reduction
potential capital gains tax exclusion
|
|
gptkbp:purpose
|
spur economic development
encourage investment in distressed communities
|
|
gptkbp:region
|
over 8,700
|
|
gptkbp:relatedTo
|
gptkb:tax_law
community development
urban revitalization
|
|
gptkbp:signedBy
|
gptkb:Donald_Trump
|
|
gptkbp:startDate
|
2017
|
|
gptkbp:subjectOf
|
gptkb:media
academic research
policy debate
|
|
gptkbp:bfsParent
|
gptkb:Tim_Scott
|
|
gptkbp:bfsLayer
|
5
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Opportunity Zones
|