[Metadata] Opportunity Zones in the State of Hawaii as of 2018. The recently passed Federal Tax Cuts and Jobs Act authorized a community economic development program called the Opportunity Zones Progr
The federal Opportunity Zones program was established by the Tax Cuts & Jobs Act of 2017. The program allows investors to reinvest unrealized capital gains in...
Section 1400Z–1(b)(1)(A) of the Code allowed the Chief Executive Officer (CEO) of each State to nominate a limited number of population census tracts to be designated as Zones for purposes of §§ 1400Z
