Opportunity Zones

The Opportunity Zone, which consists of two census tracts, is a portion of the City where new investments, under certain conditions, may be eligible for preferential tax treatment. The program, which is the result of legislation passed by Congress in December 2017, is designed to incentivize patient capital investments in the area, thereby encouraging revitalization. The underlying incentives relate to the tax treatment of capital gains, and all are tied to the longevity of an investor’s stake in a qualified Opportunity Fund, providing the most upside to those who hold their investment for 10 years or more. We only determined the census tracks where this is applicable and do not manage the details of this so we encourage those interested to speak with their accountant.本机会区（Opportunity Zone）由两个人口普查区（census tract）组成，是该市范围内符合特定条件的新增投资可享受税收优惠待遇的区域。该政策是2017年12月美国国会通过的立法成果，旨在激励对该区域的耐心资本投资，进而推动区域振兴。其核心优惠措施与资本利得的税收处理直接相关，且所有优惠均与投资者持有合格机会基金（Qualified Opportunity Fund）份额的时长挂钩，持有投资满10年及以上的投资者可获得最高收益。我们仅划定了适用该政策的人口普查区范围，并未负责该政策的具体细节事宜，因此建议有兴趣的人士咨询其税务会计师。