TLDR; The Opportunity Zone program is designed to provide tax incentives to investors who fund businesses in underserved communities. Investors are able to de

TLDR; The Opportunity Zone program is designed to provide tax incentives to investors who fund businesses in underserved communities. Investors are able to defer paying taxes on capital gains that are invested in Qualified Opportunity Funds that in turn are invested in distressed communities designated as Opportunity Zones by the governor of each state. Up to 25 percent of the low-income census tracts in each state can be designated as Opportunity Zones.