> At the end of the day, the blame for projects that don’t fit the spirit of the law rests with Congress for enacting such a flexible set of incentives, says th

> At the end of the day, the blame for projects that don’t fit the spirit of the law rests with Congress for enacting such a flexible set of incentives, says the Urban Institute’s Theodos. “Don’t hate the player, hate the game.” I would take that a step further, the idea that the legislature's constituents still need to operate on a sense of fairness is ridiculous. It never ever ever ever happens that way. Someone wrote the Opportunity zone idea and shoved it into the tax law when the consensus looked favorable. They sold it as a way to make things more fair or deal with inequality or something, but why? Is that really necessary? It is effective though, and the governors did their part.