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Legislation, Regulations and IRS Information

IRS Information on Opportunity Zones:

IRS Opportunity Zones website:

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IRS Opportunity Zones Frequently Asked Questions:

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IRS proposed regulations and guidance:

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Federal Legislation

Subchapter Z, Tax Cuts and Jobs Act of 2017

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Federal Legislation Novogradac Opportunity Zones Resource Center

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State Legislation

State-by-state Opportunity Zone Resources

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State Legislation Novogradac Opportunity Zones Center

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State Opportunity Zone Information Novogradac Center

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Regulations

DRAFT ISSUED APRIL 17, 2019
Proposed Treasury Regulation 120186-18 (April 17, 2019)

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DRAFTS ISSUED OCTOBER 19, 2018
Proposed Treasury Regulation 115420-18 (October 19,2018)

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