By Tucker Thoni ( August 14, 2019, 4:38 PM EDT) -- The Tax Cuts and Jobs Act[1] enacted a new tax regime aimed at incentivizing economic growth in certain gubernatorial-nominated census tracts in low-income communities[2], known as qualified opportunity zones or QOZs, by affording items of tax benefit[3] to taxpayers that make eligible investments in qualified entities, known as qualified opportunity funds, or QOFs....
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