In the July/August issue of the Georgia Society of CPA's Current Accounts, Matt Peurach, Lili Martin, and James W. Freeman review the major tax incentives to investing in a QO Fund, the economic development incentive program created by the Tax Cut and Jobs Act of 2017. Certain economically distressed census tracts are being nominated by states and approved by the Department of Treasury as Qualified Opportunity Zones (QO Zones). Congress created the program to encourage private investments in QO Zones.
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