IRS and Treasury Finalize Opportunity Zone Regulations

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The Internal Revenue Service has issued final regulations providing details about investment in qualified opportunity zones. Established as part of the Tax Cuts and Jobs Act of 2017, opportunity zones provide tax incentives for investors with capital gains to invest in and provide an economic boost to underserved communities. More than 8,700 zones, or approximately 11% of all Census tracts in the United States, have been identified for investment, and the federal government is now working to coordinate other federal initiatives with the opportunity zone program. To maximize the tax benefits, investors must keep their capital invested for periods of five, seven or 10 years. View the IRS press release. For more information on opportunity zones, contact JP Delmore at 800-368-5242 x8412 or visit NAHB’s Opportunity Zones resource page at

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